https://www.taxtmi.com/caselaws?id=441917 The Tribunal held that special inspection and testing charges, incurred by the appellant on behalf of customers, paid to a third-party inspector, and subsequently recovered from the customer, should not be included in the assessable value of excisable goods under Section 4 of the Central Excise Act, 1944. The Tribunal emphasized that these charges, borne by the customer for additional testing at their request, are not chargeable to excise duty. Citing various judgments, including Bhaskar Ispat Pvt Ltd, the Tribunal set aside the demand confirmed by the Adjudicating Authority and upheld by the Commissioner (Appeals), ultimately allowing the appeals. en-us Thu, 17 Aug 2023 00:00:00 +0530 Mon, 21 Aug 2023 08:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441917 The Tribunal held that special inspection and testing charges, incurred by the appellant on behalf of customers, paid to a third-party inspector, and subsequently recovered from the customer, should not be included in the assessable value of excisable goods under Section 4 of the Central Excise Act, 1944. The Tribunal emphasized that these charges, borne by the customer for additional testing at their request, are not chargeable to excise duty. Citing various judgments, including Bhaskar Ispat Pvt Ltd, the Tribunal set aside the demand confirmed by the Adjudicating Authority and upheld by the Commissioner (Appeals), ultimately allowing the appeals. Case-Laws Central Excise Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441917