https://www.taxtmi.com/caselaws?id=86290 The Tribunal held that inspection and testing charges arranged and paid for by customers should not be included in the assessable value for excise duty calculation unless they replace quality control tests conducted by the manufacturer. The appeal of the revenue was dismissed based on this interpretation, following the precedent set in a previous case. en-us Thu, 21 Nov 1996 00:00:00 +0530 Wed, 17 Aug 2011 10:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86290 The Tribunal held that inspection and testing charges arranged and paid for by customers should not be included in the assessable value for excise duty calculation unless they replace quality control tests conducted by the manufacturer. The appeal of the revenue was dismissed based on this interpretation, following the precedent set in a previous case. Case-Laws Central Excise Thu, 21 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86290