TaxTMI 
TaxTMI 
1997 (9) TMI 268
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....aroop, JDR, for the Respondent. [Order per : T.P. Nambiar, Member (J)]. - This is an appeal filed by the appellants against the orders passed by the Additional Collector wherein he held that the Additional Test which was done on the goods was as per the customer's choice and the value thereof is to be added to the assessable value in terms to Section 4(1)(a)(i) of Central Excises and Salt Ac....
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....t the instance of the customer, the same is not to be added to the assessable value. He pointed out that this additional test is done in view of the contract entered into by the appellants with the Jammu Engg. Department. This test was not carried out with respect to the other customers who are purchasing this 11Kva Indo Vacuum Circuit Breakers. In this connection, he relied on the decision of the....
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....this additional test done abroad is includable for the purposes of assessment. 4. We have considered the submissions made by both the sides. It is now seen that as far as the appellants are concerned, they are selling the goods to all the customers without conducting this additional test. It is only in the case of Jammu Engineering Deptt., they wanted this special test to be done. This spe....
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....a 3 has stated that since the manufacturer conducts routine test in their factory and since special test is conducted at the instance of buyers, the cost of special testing cannot be included in the assessable value. However, in spite of that observations, the order as emerged was that the appeal was dismissed for which the learned Advocate stated that a rectification application is filed. He drew....