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1996 (6) TMI 149 - CEGAT, NEW DELHIExtract: ....... optional test conducted at the instance of the customer. The Tribunal has held in Shree Pipes Ltd. v. Collector of Central Excise - 1992 (59) E.L.T. 462 that such additional testing charges conducted at the request of the customer cannot be included in the assessable value. 4. emsp We, therefore, set aside the impugned orders and allow the appeal.
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