https://www.taxtmi.com/caselaws?id=92881 The Tribunal set aside the Collector of Central Excise's decision regarding the liability to pay duty on transformers, specifically excluding charges for impulse testing conducted outside the factory. Relying on precedents like Ashok Transformers Pvt. Ltd. and Shree Pipes Ltd., the Tribunal distinguished between essential manufacturing processes and optional testing, ultimately ruling in favor of the appellant. The decision was supported by a Supreme Court dismissal of a related appeal, affirming the exclusion of such charges from the assessable value. en-us Tue, 30 Dec 1997 00:00:00 +0530 Sat, 05 Nov 2011 17:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92881 The Tribunal set aside the Collector of Central Excise's decision regarding the liability to pay duty on transformers, specifically excluding charges for impulse testing conducted outside the factory. Relying on precedents like Ashok Transformers Pvt. Ltd. and Shree Pipes Ltd., the Tribunal distinguished between essential manufacturing processes and optional testing, ultimately ruling in favor of the appellant. The decision was supported by a Supreme Court dismissal of a related appeal, affirming the exclusion of such charges from the assessable value. Case-Laws Central Excise Tue, 30 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92881