https://www.taxtmi.com/caselaws?id=111784 The Appellate Tribunal CESTAT, New Delhi, affirmed the decision in favor of the respondent in a dispute over the inclusion of testing charges in the assessable value of goods cleared. The tribunal rejected the Revenue's argument to add charges for destructive testing of prototype transmission towers to the assessable value, emphasizing that such testing was not related to the goods cleared by the assessee. Consequently, the tribunal dismissed the appeal, ruling that the testing charges were not required for the completion of the product and should not be included in the assessable value. en-us Wed, 19 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 12:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111784 The Appellate Tribunal CESTAT, New Delhi, affirmed the decision in favor of the respondent in a dispute over the inclusion of testing charges in the assessable value of goods cleared. The tribunal rejected the Revenue's argument to add charges for destructive testing of prototype transmission towers to the assessable value, emphasizing that such testing was not related to the goods cleared by the assessee. Consequently, the tribunal dismissed the appeal, ruling that the testing charges were not required for the completion of the product and should not be included in the assessable value. Case-Laws Central Excise Wed, 19 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111784