2001 (3) TMI 512 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai heard a case where the appellant resisted adding inspection costs by a third party agency to the assessable value of steel forgings. The Commissioner (Appeals) held that without evidence to prove the third-party inspection was additional, the costs were includible. The appeal was allowed, the impugned order was set aside, and the matter was remanded for further examination by the Commissioner (Appeals).