Pre-delivery inspection charges includible in assessable value if inspection is mandatory for sale of goods

Viswa Industrial Company Limited Vs Commissioner of Central Excise (CESTAT Kolkata) CESTAT observe that pre-delivery inspection charges are includible in the assessable value when such pre-delivery inspection is mandatory and an essential condition for the sale of the goods. However, it is observed that in the case the pre-delivery inspection is not a mandatory one. It was conducted only at the instance of the customer and the customer has reimbursed the same charges paid by the Appellant to the inspection agency. There is no evidence available on record to establish that the Appellant has col...