1997 (4) TMI 152 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Appellant in a case regarding the includibility of special testing charges in the assessable value of excisable goods. The Tribunal held that special testing charges arranged at the request of buyers should not be included in the assessable value, overturning the decision of the adjudicating authority. The appeal was allowed.