1996 (6) TMI 149 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of testing charges for transformers, held that charges collected from customers for impulse tests are not to be included in the assessable value. The appellant's appeal was allowed as the testing was conducted at the specific request of the customer and not as part of the manufacturing activity. The impugned orders were set aside. (1996 (6) TMI 149 - CEGAT, New Delhi)