1996 (4) TMI 262

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..... ates to levy of excise duty on the re-inspection charges in respect of Electric Motors falling under Tariff Item 30. The Asstt. Collector held that re-inspection charges is eligible to excise duty whereas the Collector (Appeals) accepted the contention of the party holding that re-inspection was done in rare circumstances and the cost of the same cannot be included. 2. When the matter has come-u .....

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..... ion charges. 4. We have carefully considered the submissions. There is clear finding by the authorities below that re-inspection is not compulsory but only in some cases it was undertaken on request of the customer. This issue has been analysed by the Collector in Para 4 of his order, which is reproduced as under :- 4. I have considered the appeal and the submissions of appellants. I find tha .....

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