9911796707
TMI Blog1997 (12) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... raraman, 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 assessable value of such transformers. The case of the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Shri M. Ali, learned DR to this submission made in support of the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplies 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 made by both the sides. It is a submission of Shri M. Ali that though the show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 respect of impulse testing charges which were held to be not includible in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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