https://www.taxtmi.com/caselaws?id=241207 The Tribunal allowed the appeal, setting aside the order to add trial charges to the assessable value of goods manufactured by the appellant. It ruled that trials were optional at customers' request and not a prerequisite for sales, highlighting that some customers requested trials but did not place orders, while orders were sometimes made without trials. The Tribunal found no evidence of manipulation in the assessable value through trial charges, leading to the conclusion that the demand to include trial charges in the assessable value was unsustainable. en-us Wed, 31 Jul 2013 00:00:00 +0530 Thu, 19 Dec 2013 06:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241207 The Tribunal allowed the appeal, setting aside the order to add trial charges to the assessable value of goods manufactured by the appellant. It ruled that trials were optional at customers' request and not a prerequisite for sales, highlighting that some customers requested trials but did not place orders, while orders were sometimes made without trials. The Tribunal found no evidence of manipulation in the assessable value through trial charges, leading to the conclusion that the demand to include trial charges in the assessable value was unsustainable. Case-Laws Central Excise Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241207