Third Party Inspection Charges not Includable in Assessable/Transaction Value of Goods: CESTAT quashes Excise Duty Demand [Read Order]

Excise Duty Demand - Third Party Inspection Charges - Inspection Charges - Transaction Value of Goods - Value of Goods - Excise Duty - CESTAT - taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that third party inspection charges are not includable in assessable/transaction value of goods and thereby quashed the excise duty demand. The issue involved in the present appeals is that whether the special inspection charges or special testing charges incurred by the…

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