https://www.taxtmi.com/caselaws?id=52495 The Appellate Tribunal CESTAT, Kolkata upheld the duty imposed on the appellants, as testing charges were deemed part of the assessable value of the product. The appeal was rejected due to insufficient evidence provided by the appellant to demonstrate that the charges were for re-testing after the final product was fully manufactured. en-us Mon, 15 Sep 2003 00:00:00 +0530 Wed, 06 Oct 2010 11:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52495 The Appellate Tribunal CESTAT, Kolkata upheld the duty imposed on the appellants, as testing charges were deemed part of the assessable value of the product. The appeal was rejected due to insufficient evidence provided by the appellant to demonstrate that the charges were for re-testing after the final product was fully manufactured. Case-Laws Central Excise Mon, 15 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52495