TaxTMI 
TaxTMI 
1997 (12) TMI 282
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....ri M. Ali, JDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. - The appeal relates to the question whether the department was justified in adding certain charges incurred by the appellant manufacturer for having certain tests carried out in outside premises by specialised agencies like BHEL and CPRI on the transformers manufactured by them would be includible in the as....
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.... other agencies. This aspect was stressed by the learned Counsel for the appellant in support of the alternative plea that in any view of the matter the application of the extended period of limitation was not justified as there was no suppression or wilful misstatement on their part in not including the testing charges in the assessable value with intent to evade duty. 2. The answer of Sh....
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....ct and it cannot be taken that the same position would hold good for supplies made under other contracts where the factual position may be different warranting a different stand by including such charges as having been incurred in the course of manufacturing process and hence includible in the assessable value of the final product. 3. We have gone through the papers and the submissions mad....
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....n the area of manufacturing process and not confined to testing only; it has come on record that these tests are carried out at the instance of particular customers who take the precaution of asking for the additional test by the concerned agencies over and above the normal test carried out by the appellant in his own factory. The case is thus covered by the earlier decisions of the Tribunal in re....