Assessable value inclusion of inspection charges to be reviewed pending collection-wide assessment practice and guidance. Whether inspection charges paid to an outside agency for quality checks on manufactured excisable goods should be included in the assessable value is under administrative review. In the cited case the fabricator used its own plant and labour to produce railway components from purchaser-supplied raw materials and excise was assessed exclusive of inspection charges; the auditor objected. The Board notes competing views-fabricator as manufacturer supports exclusion, while safety-critical inspections may render charges non-optional-and has asked Collectorates to report prevailing assessment practice for re-examination before a final departmental decision.