https://www.taxtmi.com/caselaws?id=309240 Inspection charges paid to an outside agency at the buyer's instance for pre-delivery inspection of excisable goods are not includible in assessable value under Section 4 of the Central Excise Act, 1944. The Tribunal applied its earlier view, already upheld by the Supreme Court, that such charges are incurred for inspection before delivery and are not part of the value of the manufactured goods. On that basis, the charges were excluded from valuation and the impugned order was set aside. en-us Tue, 22 Oct 2002 00:00:00 +0530 Sat, 19 Aug 2023 11:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309240 Inspection charges paid to an outside agency at the buyer's instance for pre-delivery inspection of excisable goods are not includible in assessable value under Section 4 of the Central Excise Act, 1944. The Tribunal applied its earlier view, already upheld by the Supreme Court, that such charges are incurred for inspection before delivery and are not part of the value of the manufactured goods. On that basis, the charges were excluded from valuation and the impugned order was set aside. Case-Laws Central Excise Tue, 22 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309240