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Central Excise - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Valuation - special inspection charges or special testing ...

Central Excise

August 21, 2023

Valuation - special inspection charges or special testing charges incurred - third party inspection - the appellant is not obliged to get this special testing and special inspection done on the product, it is solely on the requirement of the customer who gets this special testing and inspection done on the product. Therefore, the appellant is not otherwise involved in the said third party inspection. - Demand set aside - AT

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