https://www.taxtmi.com/caselaws?id=1595 The Appellate Tribunal CESTAT, Kolkata, ruled that charges paid for inspection to the D.G.S. & D., later reimbursed by the buyer, should not be included in the transaction value for excise duty valuation. Citing a previous decision, the Tribunal found these charges were not borne by the manufacturer and therefore should not impact excise duty liability. This decision favored the appellants, an Orissa Government Undertaking, resulting in the appeal being allowed and the impugned order set aside, providing clarity on the treatment of inspection charges in excise duty valuation. en-us Thu, 07 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1595 The Appellate Tribunal CESTAT, Kolkata, ruled that charges paid for inspection to the D.G.S. & D., later reimbursed by the buyer, should not be included in the transaction value for excise duty valuation. Citing a previous decision, the Tribunal found these charges were not borne by the manufacturer and therefore should not impact excise duty liability. This decision favored the appellants, an Orissa Government Undertaking, resulting in the appeal being allowed and the impugned order set aside, providing clarity on the treatment of inspection charges in excise duty valuation. Case-Laws Central Excise Thu, 07 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1595