https://www.taxtmi.com/caselaws?id=107153 The Tribunal ruled in favor of the appellants, setting aside the duty demand and personal penalty imposed. The additional testing charges recovered by the appellant were deemed unrelated to manufacturing activities and not to be included in the assessable value of goods. The recoveries for independent testing, distinct from standard manufacturing processes, were found not to impact the goods' value. The Tribunal granted relief to the appellants, concluding that the demand based on these charges was erroneous. en-us Tue, 26 Nov 2002 00:00:00 +0530 Mon, 19 Mar 2012 11:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107153 The Tribunal ruled in favor of the appellants, setting aside the duty demand and personal penalty imposed. The additional testing charges recovered by the appellant were deemed unrelated to manufacturing activities and not to be included in the assessable value of goods. The recoveries for independent testing, distinct from standard manufacturing processes, were found not to impact the goods' value. The Tribunal granted relief to the appellants, concluding that the demand based on these charges was erroneous. Case-Laws Central Excise Tue, 26 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107153