1998 (12) TMI 243 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi confirmed a differential duty demand of Rs. 3,20,319.11 on testing charges recovered from customers by manufacturers of transmission towers. A penalty of Rs. 50,000 was imposed, but later set aside as time barred due to non-applicability of extended period of limitation. The testing charges were held to form part of the assessable value of the transmission towers.