2003 (9) TMI 243 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata upheld the duty of Rs. 1,937.46 imposed on the appellants as testing charges are to be included in the assessable value of the product. The appeal was rejected due to lack of evidence provided by the appellant to prove that the charges were for re-testing after the final product was fully manufactured.