https://www.taxtmi.com/caselaws?id=248950 Equalized freight was treated as deductible in computing assessable value, as the appellate view based on Board circular and judicial precedent was not successfully challenged. Third-party inspection charges collected only from one buyer at that buyer's insistence, and paid to the inspecting agency, were held not includible in assessable value because the inspection was not shown to be part of the goods' ordinary marketability. The Revenue's challenge failed, the assessee's position was accepted on both valuation issues, and consequential relief followed. en-us Wed, 10 Jul 2013 00:00:00 +0530 Mon, 30 Jun 2014 12:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248950 Equalized freight was treated as deductible in computing assessable value, as the appellate view based on Board circular and judicial precedent was not successfully challenged. Third-party inspection charges collected only from one buyer at that buyer's insistence, and paid to the inspecting agency, were held not includible in assessable value because the inspection was not shown to be part of the goods' ordinary marketability. The Revenue's challenge failed, the assessee's position was accepted on both valuation issues, and consequential relief followed. Case-Laws Central Excise Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248950