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Kec International Ltd. vs Collector Of Central Excise on 5 February, 1999 cites

C.C.E. vs Oxygen Equipment And Engg. Co. (P) Ltd. on 10 November, 1995

It was, therefore, not correct according to appellants to allege (as has been done in the SCN) that the activity of testing the strength of manufactured product enriched the value of the product. The additional charges viz. costs of testing 'model' transmission towers are not therefore includible in the assessable value. He drew attention to the fact that appellants have fully equipped drawing, designing and quality control sections in their factory where regular testing from different angles are carried out in the normal course before they are put to use in the erection of transmission towers. The cost incurred in testing is already included in the assessable value in all cases and therefore, the additional charges incurred in the testing of 'model' transmission towers at the instance of customers could not be included in the assessable value. Since the condition of destruction test is an optional one carried out at the instance of a particular customer, such additional charges cannot form part of their assessable value., Reliance was placed on the Supreme Court decisions in C.C.E. v. Kelvinator of India Ltd. 1988 (36) E.L.T. 517 holding that optional charges cannot be included in the assessable value and C.C.E. v. Indian Oxygen Ltd. 1987 (31) E.L.T. 730 (T) holding that incidence of duty on manufacture and supply of cylinder was ancillary to and not incidental to the manufacture of gases and as such rental charges and interest thereon would not includible in the assessable value.
Customs, Excise and Gold Tribunal - Delhi Cites 3 - Cited by 22 - Full Document

Leading Engineering Works Pvt. Ltd. vs C.C.E. on 1 March, 1996

In the case of General Engg. Works v. C.C.E. 1998 (102) E.L.T. 725, the Tribunal noted that the issue of includibility of additional testing charges for additional tests carried out at the instance of the buyer had been settled by the Tribunal decision in Shree Pipes Ltd. v. C.C., reported in 1992 (59) E.L.T. 462 which was confirmed by the Hon'ble Supreme Court. The Tribunal had in that case held that additional tests conducted at the instance of the buyer and the charges incurred for such additional tests will not be included in the assessable value.
Customs, Excise and Gold Tribunal - Delhi Cites 1 - Cited by 35 - Full Document

Universal Transformers vs Cce And C on 5 March, 1997

In the case of Ashok Transformers Pvt. Ltd. v. C.C.E. 1996 (86) E.L.T. 652 the question that was considered was whether testing charges carried out by the manufacturer of transformers conducted at the specific request of some customers can be included in the assessable value. The Tribunal took the view that the test conducted being at the specific request of the customers, they should be regarded as an optional test and therefore, such additional testing charges cannot be included in the assessable value.
Customs, Excise and Gold Tribunal - Bangalore Cites 4 - Cited by 3 - Full Document

Shree Baidyanath Ayurved Bhawan Ltd. vs Collector Of C. Ex. on 5 April, 1990

In the case of General Engg. Works v. C.C.E. 1998 (102) E.L.T. 725, the Tribunal noted that the issue of includibility of additional testing charges for additional tests carried out at the instance of the buyer had been settled by the Tribunal decision in Shree Pipes Ltd. v. C.C., reported in 1992 (59) E.L.T. 462 which was confirmed by the Hon'ble Supreme Court. The Tribunal had in that case held that additional tests conducted at the instance of the buyer and the charges incurred for such additional tests will not be included in the assessable value.
Customs, Excise and Gold Tribunal - Delhi Cites 5 - Cited by 3 - Full Document
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