This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Type Test Charges Not Taxable as Excise Value as Testing Was Optional: CESTAT Mumbai
Case Law Details
- Case Name
- Crompton Greaves Ltd Vs Commissioner of Central Excise (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Crompton Greaves Ltd Vs Commissioner of Central Excise (CESTAT Mumbai)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, allowed the appeal challenging inclusion of “type test charges” in the assessable value of transformers for levy of Central Excise duty. The dispute arose after the Department alleged that the appellant had excluded charges recovered from customers for “type tests” conducted under contractual arrangements and instead paid service tax on those charges. A show cause notice demanded duty of Rs. 4,77,968 along with interest and pen...
Author Info
