https://www.taxtmi.com/caselaws?id=96348 Third-party inspection and testing charges are not includible in the assessable value of forgings if the external testing is merely additional to the manufacturer's own testing, because the goods would already be marketable after the manufacturer's testing. Where the third party performs the entire testing ordinarily undertaken by the manufacturer, the cost may stand on a different footing. On the facts presented, there was no supporting evidence to show that the third-party testing was only optional or additional, so that factual question required further examination. The appeal was allowed, the impugned order was set aside, and the matter was remanded for fresh consideration of the includibility of inspection charges. en-us Thu, 29 Mar 2001 00:00:00 +0530 Wed, 21 Dec 2011 11:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96348 Third-party inspection and testing charges are not includible in the assessable value of forgings if the external testing is merely additional to the manufacturer's own testing, because the goods would already be marketable after the manufacturer's testing. Where the third party performs the entire testing ordinarily undertaken by the manufacturer, the cost may stand on a different footing. On the facts presented, there was no supporting evidence to show that the third-party testing was only optional or additional, so that factual question required further examination. The appeal was allowed, the impugned order was set aside, and the matter was remanded for fresh consideration of the includibility of inspection charges. Case-Laws Central Excise Thu, 29 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96348