https://www.taxtmi.com/caselaws?id=48983 The Appellate Tribunal CESTAT, New Delhi ruled that charges for additional testing conducted at the customer's request and paid for by the customer should not be included in the assessable value of goods. Citing precedents, the Tribunal held that such charges, being optional and borne by the customer, do not form part of the assessable value. The decision aligned with previous judgments and established legal principles, leading to the dismissal of the Revenue's appeal seeking the inclusion of these charges. en-us Mon, 22 Mar 2004 00:00:00 +0530 Sat, 07 Aug 2010 15:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48983 The Appellate Tribunal CESTAT, New Delhi ruled that charges for additional testing conducted at the customer's request and paid for by the customer should not be included in the assessable value of goods. Citing precedents, the Tribunal held that such charges, being optional and borne by the customer, do not form part of the assessable value. The decision aligned with previous judgments and established legal principles, leading to the dismissal of the Revenue's appeal seeking the inclusion of these charges. Case-Laws Central Excise Mon, 22 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48983