https://www.taxtmi.com/caselaws?id=266504 The Tribunal allowed the Revenue's appeal, setting aside the previous order and upholding the inclusion of inspection charges in the assessable value for duty calculation under Section 4 of the Central Excise Act, 1944. The case involved a dispute over whether charges paid to RITES for mandatory inspections necessary for marketability should be included in the assessable value. The Tribunal determined that the inspection by RITES was a prerequisite for the sale of the goods, making the charges includible. en-us Wed, 15 Oct 2014 00:00:00 +0530 Wed, 21 Oct 2015 10:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266504 The Tribunal allowed the Revenue's appeal, setting aside the previous order and upholding the inclusion of inspection charges in the assessable value for duty calculation under Section 4 of the Central Excise Act, 1944. The case involved a dispute over whether charges paid to RITES for mandatory inspections necessary for marketability should be included in the assessable value. The Tribunal determined that the inspection by RITES was a prerequisite for the sale of the goods, making the charges includible. Case-Laws Central Excise Wed, 15 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266504