2013 (12) TMI 872

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....S Kang Heard both sides. 2. Appellant filed this appeal against the impugned order passed by the Commissioner (Appeals). 3. The brief facts of the case are that the appellants are engaged in the manufacture of Chemical Process Equipments such as Evaporators, Dryers, Distillation, Column, Liquid Extractor etc. In certain cases, the customers of the appellant before placing orders of seeks ....

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....ply of the equipment even without asking for any trial by the customers. In these circumstances, the demand of adding the trial charges to the assessable value of the goods is not sustainable. 5. Revenue relied upon the finding of the lower authority submitted that as the appellants are charging certain amounts in respect of the trial charges and the trial charges are in respect of the goods eq....