Inspection charges inclusion in assessable value required for essential quality checks, treated as part of manufacturing cost. Inspection charges essential to ensure product quality or compliance with standards are specific ingredients of the cost of manufacture and must be included in the assessable value for central excise; inspection fees, whether paid to an external agency or incurred as in house quality control overheads, are not optional extras but form part of manufacturing cost for valuation purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inspection charges inclusion in assessable value required for essential quality checks, treated as part of manufacturing cost.
Inspection charges essential to ensure product quality or compliance with standards are specific ingredients of the cost of manufacture and must be included in the assessable value for central excise; inspection fees, whether paid to an external agency or incurred as in house quality control overheads, are not optional extras but form part of manufacturing cost for valuation purposes.
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