Inspection Cost Part of Assessable Value u/s 4 of Central Excise Act for Uninspected Goods by RITES.

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Full Text of the Document

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....Valuation - As a matter of fact, the said goods could not be sold without the said inspection by RITES and therefore cost of inspection is clearly includible in the assessable value under Section 4 of the Central Excise Act, 1944. - AT....