https://www.taxtmi.com/caselaws?id=268952 The Tribunal ruled that third-party inspection charges reimbursed by the buyer are not includable in the assessable value for calculating duty liability. Citing relevant case laws and judgments, the Tribunal distinguished the case from others and concluded that charges incurred at the buyer's insistence are not part of the consideration for the sale of goods. The appeal was allowed, and the duty demand, interest, and penalty were deemed unsustainable, setting aside the lower authorities' decision. en-us Tue, 03 Nov 2015 00:00:00 +0530 Sat, 05 Dec 2015 11:03:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268952 The Tribunal ruled that third-party inspection charges reimbursed by the buyer are not includable in the assessable value for calculating duty liability. Citing relevant case laws and judgments, the Tribunal distinguished the case from others and concluded that charges incurred at the buyer's insistence are not part of the consideration for the sale of goods. The appeal was allowed, and the duty demand, interest, and penalty were deemed unsustainable, setting aside the lower authorities' decision. Case-Laws Central Excise Tue, 03 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268952