https://www.taxtmi.com/caselaws?id=246214 Hydraulic testing charges collected for customers' tonners were held outside the assessable value of liquid chlorine because the testing was optional, undertaken only at the customer's request, and related to the containers rather than to the sale or value of the chlorine. The article notes that liquid chlorine was marketable as such and was supplied in the assessee's own tonners, customers' tonners, and sometimes through pipeline, so the testing activity did not form part of the transaction value. Only amounts having a direct nexus with the sale of the excisable goods and contributing to their value can be included under Section 4 of the Central Excise Act, 1944. en-us Wed, 12 Feb 2014 00:00:00 +0530 Wed, 18 Sep 2024 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246214 Hydraulic testing charges collected for customers' tonners were held outside the assessable value of liquid chlorine because the testing was optional, undertaken only at the customer's request, and related to the containers rather than to the sale or value of the chlorine. The article notes that liquid chlorine was marketable as such and was supplied in the assessee's own tonners, customers' tonners, and sometimes through pipeline, so the testing activity did not form part of the transaction value. Only amounts having a direct nexus with the sale of the excisable goods and contributing to their value can be included under Section 4 of the Central Excise Act, 1944. Case-Laws Central Excise Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246214