https://www.taxtmi.com/caselaws?id=88330 Inspection charges for buyer-initiated inspection by a buyer-nominated agency were not part of the assessee's manufacturing or normal inspection cost and therefore were not includible in the assessable value of excisable goods. The assessee was entitled to refund of duty collected on that element, subject to Section 11B(2) of the Central Excise Act, 1944. en-us Thu, 12 Feb 1998 00:00:00 +0530 Fri, 16 Sep 2011 18:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88330 Inspection charges for buyer-initiated inspection by a buyer-nominated agency were not part of the assessee's manufacturing or normal inspection cost and therefore were not includible in the assessable value of excisable goods. The assessee was entitled to refund of duty collected on that element, subject to Section 11B(2) of the Central Excise Act, 1944. Case-Laws Central Excise Thu, 12 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88330