https://www.taxtmi.com/caselaws?id=51633 The Appellate Tribunal CEGAT, Mumbai, ruled in favor of the appellant in a case concerning the inclusion of inspection costs in the assessable value of goods. The Tribunal held that the appellant's obligation to ensure quality control and inspection, as per the agreement with the customers, did not warrant the inclusion of third-party inspection costs in the assessable value. The Tribunal found that the appellant had fulfilled its duty of inspection to meet quality standards, and the department failed to prove otherwise. Consequently, the Tribunal allowed the appeal and set aside the Commissioner's decision. en-us Fri, 28 Jun 2002 00:00:00 +0530 Mon, 27 Sep 2010 12:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51633 The Appellate Tribunal CEGAT, Mumbai, ruled in favor of the appellant in a case concerning the inclusion of inspection costs in the assessable value of goods. The Tribunal held that the appellant's obligation to ensure quality control and inspection, as per the agreement with the customers, did not warrant the inclusion of third-party inspection costs in the assessable value. The Tribunal found that the appellant had fulfilled its duty of inspection to meet quality standards, and the department failed to prove otherwise. Consequently, the Tribunal allowed the appeal and set aside the Commissioner's decision. Case-Laws Central Excise Fri, 28 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51633