Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (9) TMI 243 - CESTAT, KOLKATAExtract: .......are undertaken in respect of their final product, after they are fully manufactured. However, we find that the authorities below have observed that there is no evidence to the above fact produced on record by the appellant. As such we are of the view that the testing charges are to be added in the assessable value. We accordingly reject the appeal.
|