1996 (6) TMI 149

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..... ident]. Appellant is absent but has sent a request for disposal of the appeal on merits. We have heard Shri Vijay Singh, SDR and perused the papers. 2. The Assistant Collector as well as the Collector (Appeals) have held that the testing charges of transformers manufactured by the appellant and collected from the customer are to be included in the assessable value of the transformers. On t .....

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..... d from some of the customers. In the appellant s written submission it is stated that this test is got conducted at the specific request of some of the customers and the charges are paid initially by the appellant and later reimbursed by the customer in question. This being so, the impulse test conducted has to be regarded as an optional test conducted at the instance of the customer. The Tribunal .....

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