https://www.taxtmi.com/caselaws?id=87874 Outside-agency inspection cost for industrial valves is includible in assessable value only when the inspection is actually carried out; where no inspection takes place, no addition is permissible. The challenge to the departmental approach failed because the claim that most valves had in fact undergone outside inspection was unsupported by evidence, and the distinction drawn between inspected and uninspected batches was not shown to be erroneous. Whether a particular batch was inspected was treated as a factual determination by the departmental authority. en-us Wed, 03 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 15:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87874 Outside-agency inspection cost for industrial valves is includible in assessable value only when the inspection is actually carried out; where no inspection takes place, no addition is permissible. The challenge to the departmental approach failed because the claim that most valves had in fact undergone outside inspection was unsupported by evidence, and the distinction drawn between inspected and uninspected batches was not shown to be erroneous. Whether a particular batch was inspected was treated as a factual determination by the departmental authority. Case-Laws Central Excise Wed, 03 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87874