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
View Source