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Showing contexts for: testing charges in Diamond Clock Manufacturing Co. Ltd. vs C.C.E. on 30 December, 1987Matching Fragments
(iv) Testing charges.
The appellants pleaded for deduction of testing charges in respect of meters sold by them. Testing of meters before delivery is a basic and normal duty of the manufacturer. The shifting of the charges to Anand Traders is clearly only a colourable device to evade payment of duty on such charges. We, therefore, reject this request.
Similarly, passing on the warranty charges is also not legal. The manufacturer is responsible for the warranty and the expenses incurred for the same should be included.