https://www.taxtmi.com/caselaws?id=111213 Hydraulic testing charges recovered for tonners and cylinders used to supply goods were not includible in the assessable value where the testing was an independent activity connected with durable, returnable containers rather than manufacture of the goods. The analysis treats charges for maintenance or testing of such containers as outside the price of the manufactured product when there is no nexus with the manufacturing process. Applying that principle, hydraulic testing of tonners and cylinders used for caustic soda, hydrochloric acid, hydrogen gas and liquid chlorine was held unrelated to manufacture, so the charges were excluded from assessable value and the Revenue's challenge failed. en-us Fri, 12 Mar 2004 00:00:00 +0530 Fri, 20 Apr 2012 18:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111213 Hydraulic testing charges recovered for tonners and cylinders used to supply goods were not includible in the assessable value where the testing was an independent activity connected with durable, returnable containers rather than manufacture of the goods. The analysis treats charges for maintenance or testing of such containers as outside the price of the manufactured product when there is no nexus with the manufacturing process. Applying that principle, hydraulic testing of tonners and cylinders used for caustic soda, hydrochloric acid, hydrogen gas and liquid chlorine was held unrelated to manufacture, so the charges were excluded from assessable value and the Revenue's challenge failed. Case-Laws Central Excise Fri, 12 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111213