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

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..... enue) 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 job work basis from rails supplied by them .....

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..... on 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 of the overhead costs and thus become part .....

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