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Post-Manufacture Type Test Charges Excluded from Excise Value: 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
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Crompton Greaves Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)
The appellant, a manufacturer of transformers, cleared its products on payment of central excise duty based on the transaction value. In certain cases, at the request of customers, it conducted “type tests” on transformers and recovered separate charges for such testing. The Department alleged that these type test charges formed part of the transaction value and issued a Show Cause Notice dated 29.10.2015 demanding central excise duty. The Additional Commissioner confirmed the demand by order dated 18....
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