To skipping lot from inspection first you need to set "SKIP" checkbox with referance to inspection type in material master. Then you need to create DMR with skip rule and you need to attach this DMR rule to inspection plan either at MIC or header level.
To learn more aout this topic read following thread and let us know if any more question.
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[http://help.sap.com/saphelp_erp60_sp/helpdata/en/3c/929d11db7d11d283cb0000e829fdb3/frameset.htm]
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