https://www.taxtmi.com/caselaws?id=368988 The Tribunal held that testing charges should be included in the assessable value of goods, as they were reimbursed by buyers and conducted before clearance. The appellant's argument that they acted on behalf of buyers was rejected. The Tribunal found the appellant eligible for the benefit of exemption Notification No. 56/2002-CE, leading to the setting aside of demands for the extended period of limitation and no penalty imposition. The appellant was directed to pay the differential duty with interest for clearances made during the limitation period. en-us Fri, 31 Aug 2018 00:00:00 +0530 Thu, 18 Oct 2018 07:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368988 The Tribunal held that testing charges should be included in the assessable value of goods, as they were reimbursed by buyers and conducted before clearance. The appellant's argument that they acted on behalf of buyers was rejected. The Tribunal found the appellant eligible for the benefit of exemption Notification No. 56/2002-CE, leading to the setting aside of demands for the extended period of limitation and no penalty imposition. The appellant was directed to pay the differential duty with interest for clearances made during the limitation period. Case-Laws Central Excise Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368988