https://www.taxtmi.com/caselaws?id=336813 The Tribunal held that inspection charges should not be included in the assessable value for duty calculation under Section 4 of the Central Excise Act, 1944. They found that the charges were not directly related to the sale of goods and were reimbursed by the customer, thus should not form part of the transaction value. Citing various judgments, the Tribunal dismissed the Revenue's appeal and upheld the decision dropping the duty demand on inspection charges. en-us Mon, 19 Dec 2016 00:00:00 +0530 Fri, 06 Jan 2017 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336813 The Tribunal held that inspection charges should not be included in the assessable value for duty calculation under Section 4 of the Central Excise Act, 1944. They found that the charges were not directly related to the sale of goods and were reimbursed by the customer, thus should not form part of the transaction value. Citing various judgments, the Tribunal dismissed the Revenue's appeal and upheld the decision dropping the duty demand on inspection charges. Case-Laws Central Excise Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336813