Central Excise - Valuation - Inclusion of Inspection charges in assessable value - Instructions regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Central Excise - Valuation - Inclusion of Inspection charges in assessable value - Instructions regarding. I am directed to say that a case has been brought to the notice of the Board where the Railways were getting the goods like "points" and "crossings" manufactured in outside premises on jo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Board is of the view that the inspection charges would form a specific ingredient of the cost of manufacture of such points and crossings. In the case of finished products, if a manufacturer sets up a quality control unit to check the quality of the product or maintain a particular standard or comply with a particular standard like the ISS, the inspection or quality control charges form part o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X