https://www.taxtmi.com/circulars?id=6999 Inspection charges essential to ensure product quality or compliance with standards are specific ingredients of the cost of manufacture and must be included in the assessable value for central excise; inspection fees, whether paid to an external agency or incurred as in house quality control overheads, are not optional extras but form part of manufacturing cost for valuation purposes. en-us Tue, 16 Feb 1988 00:00:00 +0530 Thu, 09 Jul 2009 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6999 Inspection charges essential to ensure product quality or compliance with standards are specific ingredients of the cost of manufacture and must be included in the assessable value for central excise; inspection fees, whether paid to an external agency or incurred as in house quality control overheads, are not optional extras but form part of manufacturing cost for valuation purposes. Circulars Central Excise Tue, 16 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6999