https://www.taxtmi.com/caselaws?id=93467 Inspection charges were held not includible in the assessable value for central excise where a binding determination had already excluded them. Duty was therefore payable only on the lower assessable value, and any duty collected by adding inspection charges was excess duty. On that basis, refund of the excess duty was justified and the Revenue's challenge failed. en-us Thu, 11 May 2000 00:00:00 +0530 Fri, 11 Nov 2011 16:01:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93467 Inspection charges were held not includible in the assessable value for central excise where a binding determination had already excluded them. Duty was therefore payable only on the lower assessable value, and any duty collected by adding inspection charges was excess duty. On that basis, refund of the excess duty was justified and the Revenue's challenge failed. Case-Laws Central Excise Thu, 11 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93467