Hydraulic testing, as the Tonners have to undergo Hydraulic testing as per the law and that for this reason, the testing charges for Tonners being ... marketable as such. It is also not disputed that testing is optional and the testing charges have been charged only in those cases where
marketable on their internal inspection but the goods were tested by RITES and the testing charges paid to the RITES were included in the assessable ... without testing done by RDSO or not? If the goods are marketable without testing done by RDSO , in that case , the testing /inspection charges
that whether charges for
testing conducted by third party on the request of the customer and
reimbursement of such testing charges from the customer ... carry out such tests to complete
2 E/13112/2018-DB
the manufacture of goods. Therefore, the said testing charges is not
includible
they were getting paid separately for
testing charges in addition to the job work charges, the testing is an
essential element for the product ... part and parcel of
the manufacturing process. Unless such testing including stability tests and
validation tests are conducted the product cannot be marketed
Such proto-type goods were subjected to type testing and the respondents were collecting type-testing charges, which form part of the contract price ... testing of Proto-type towers was not an independent process unconnected with actual manufacture of tower parts. Therefore department felt that the testing charges
transformers sold to DGSM
deed contracts, these are to be tested and the testing charges were
included in the assessable value of these transformers ... case, the appellant is
testing these transformers on behalf of the buyers and buyers have re-
imbursed the testing charges to the appellant. The case
Maintenance of Government Rental Quarters;
(2) Supervision charges collected as a percentage of the
maintenance charges;
(3) Testing charges for testing materials like steel,
cement ... They have a quality control
lab for testing the materials utilized for construction and
the testing charges in the Annual Report indicate the
amount collected
Maintenance of Government Rental Quarters;
(2) Supervision charges collected as a percentage of the
maintenance charges;
(3) Testing charges for testing materials like steel,
cement ... They have a quality control
lab for testing the materials utilized for construction and
the testing charges in the Annual Report indicate the
amount collected
Maintenance of Government Rental Quarters;
(2) Supervision charges collected as a percentage of the
maintenance charges;
(3) Testing charges for testing materials like steel,
cement ... They have a quality control
lab for testing the materials utilized for construction and
the testing charges in the Annual Report indicate the
amount collected
Maintenance of Government Rental Quarters;
(2) Supervision charges collected as a percentage of the
maintenance charges;
(3) Testing charges for testing materials like steel,
cement ... They have a quality control
lab for testing the materials utilized for construction and
the testing charges in the Annual Report indicate the
amount collected
