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2 Shri Vipul Khandhar, Learned Chartered Accountant appearing on behalf of the appellant submits that in the present case the testing was conducted on the request of the customer M/s. Power Grid Corporation of India Limited and the testing charges paid to the testing agency was subsequently taken reimbursement from the M/s Power Grid Corporation of India Limited separately then the assessable value on which Excise duty was paid. He submits that since the testing is on the request of the customer and it is not the obligation of the appellant to carry out such tests to complete 2 E/13112/2018-DB the manufacture of goods. Therefore, the said testing charges is not includible in the assessable value as held in the following judgments:-

3. Shri Sanjay Kumar, Learned Superintendent (AR) appearing on behalf of the Revenue, reiterates the findings of the impugned order.

4. We have carefully considered the submission made by the both the sides and perused the record. We find that in the present case the Revenue sought to include the testing charges of testing conducted by third party on the request of the customer in the assessable value of excisable goods on which test was conducted. We find that in the facts of the present case the testing was conducted not as a part of the obligation of the appellant but in a special case when the request was made by the customer to conduct such test. In this regard, we scan the copy of the bill for reimbursement of such testing charges as below:-

3 E/13112/2018-DB From the above bill raised for reimbursement of the testing charges it is clear that the test was done as per the letter No. CC/ENGG-

TL/WR:Moosebear:Smita dated 14.09.2012of the customer M/s Power Grid Corporation of India Limited whereby they have made specific request for conducting such test. Therefore, the test was conducted by third party on the request of the customer M/s Power Grid Corporation, in such case the testing charges cannot be part and partial of the manufacture of excisable 4 E/13112/2018-DB goods in the hand of the appellant consequently the same is not includible in the assessable value of the excisable goods. On the identical facts and circumstances various judgments have been delivered wherein, it was held that the testing charges conducted on behalf of the appellant by third party and taking reimbursement of such testing charges by the manufacturer supplier is not includible in the assessable value. Some of the judgments are reproduced below:-

6. In view of the above observations, appeal filed by the revenue is rejected and the cross objection filed by the respondent is allowed."

In view of the above judgments, it is settled law that any testing charges for the testing done by third party on the request of the customer and reimbursement of the same to the manufacturer supplier, the said testing charges is not includible in the assessable value of the excisable goods supplied on payment of duty. The issue in hand is no longer res-integra in the light of the above judgments. Therefore, we are of the considered view that in the present case the testing charges is not includible in the assessable value of excisable goods manufactured and cleared by the appellant on payment of duty.