1998 (2) TMI 223 - AT - Central Excise

Summary

The appeal was against the rejection of refund claims for inspection charges on excisable goods. The Tribunal ruled in favor of the appellant, stating that inspection charges at the instance of the buyer cannot be included in the assessable value. The impugned order was set aside, and the appeal was allowed, subject to Section 11B(2) of the Central Excise Act, 1944.