https://www.taxtmi.com/caselaws?id=81587 Inspection and testing charges incurred only at a specific customer's request and reimbursed by that customer were held outside assessable value under the central excise valuation scheme. The goods had already been manufactured, quality-checked and certified under applicable standards before the additional DGS & D inspection, which was optional and not a normal feature of sales to other wholesale buyers. As the assessee received no amount beyond the ordinary wholesale price and the expense was customer-specific rather than a post-manufacturing cost connected with making the goods marketable in ordinary wholesale trade, the charges were not includible in assessable value. en-us Mon, 02 Dec 1991 00:00:00 +0530 Mon, 27 Jun 2011 16:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81587 Inspection and testing charges incurred only at a specific customer's request and reimbursed by that customer were held outside assessable value under the central excise valuation scheme. The goods had already been manufactured, quality-checked and certified under applicable standards before the additional DGS & D inspection, which was optional and not a normal feature of sales to other wholesale buyers. As the assessee received no amount beyond the ordinary wholesale price and the expense was customer-specific rather than a post-manufacturing cost connected with making the goods marketable in ordinary wholesale trade, the charges were not includible in assessable value. Case-Laws Central Excise Mon, 02 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81587