https://www.taxtmi.com/caselaws?id=240358 The Tribunal rejected the appeal, ruling that the cost of third party tests, conducted as a condition of sale and agreed upon by both parties, should be included in the assessable value for duty liability determination. The Tribunal emphasized the applicability of Section 4 of the Central Excise Act, 1944, and the specific terms outlined in the purchase orders, which supported the inclusion of the test costs in the transaction value. The rejection of the refund claim was justified based on the testing being an integral part of the sale transaction. en-us Mon, 24 Jun 2013 00:00:00 +0530 Mon, 01 Jun 2015 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240358 The Tribunal rejected the appeal, ruling that the cost of third party tests, conducted as a condition of sale and agreed upon by both parties, should be included in the assessable value for duty liability determination. The Tribunal emphasized the applicability of Section 4 of the Central Excise Act, 1944, and the specific terms outlined in the purchase orders, which supported the inclusion of the test costs in the transaction value. The rejection of the refund claim was justified based on the testing being an integral part of the sale transaction. Case-Laws Central Excise Mon, 24 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240358