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TMI BlogValuation (Central Excise) - Inspection charges paid to outside agency for inspection in quality of manufactured excisable goods whether includible - Practice of assessment to be ascertained before taking final decisionX X X X Extracts X X X X X X X X Extracts X X X X ..... ctured excisable goods whether includible - Practice of assessment to be ascertained before taking final decision F. No. 6/3/85-CX.1 Dated 13-1-1986 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise - Value for assessment of duty - Whether charges paid to outside agency conducting insp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NUTES OF THE 19TH EAST ZONE TARIFF CUM GENERAL CONFERENCE, 1985 Point No. 2 : Central Excise - Value for assessment of duty - Whether charges paid to outside agency conducting inspection in quality of manufactured excisable goods should be included in the assessable value The sponsoring Collector, CE, Calcutta-I stated that 'points and crossings' and other goods of railway track are bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onference observed that the inspection charges were not included in the assessable value on the ground that the manufacturing firm was an independent manufacturer manufacturing the products with its own plants and machines and labour. The firm could not be said to have manufactured the goods on behalf of railways although the raw materials were supplied to them free of cost and the goods were manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed that the question to be seen in this case is whether conducting of inspection was crucial to the quality of the products manufactured. It was agreed that in the case of items like points and crossings of the railways, conducting of such an inspection was vital from the point of view of safety and hence these charges could not be regarded in the nature of optional charges. After discuss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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