Assessable value excludes pre-delivery inspection and free after-sales service charges for the pre-1-7-2000 period.

For the pre-1-7-2000 period, pre-delivery inspection charges and free after-sales service charges were held not includible in assessable value because a Board circular for that period directed their exclusion. The valuation dispute was resolved by applying that clarification, so the department's appeal lacked merit and was dismissed. The operative effect is that the disputed service-related charges remained outside assessable value for the relevant period.

---

---

Issues: Whether pre-delivery inspection charges and free after-sales service charges are includible in the assessable value for the relevant period prior to 1-7-2000.

Analysis: The dispute related to the pre-1-7-2000 period. A Board circular clarified that, for that period, pre-delivery inspection charges and free after-sales service charges were not to be included in the assessable value. In light of that clarification, the appeal filed by the department was found to lack merit.

Conclusion: The charges were not includible in the assessable value for the relevant period, and the department's appeal was dismissed.

Final Conclusion: The order affirms exclusion of the disputed charges from assessable value for the specified period and leaves the respondent's position undisturbed.

Ratio Decidendi: Where a binding departmental clarification for the relevant period excludes specified post-clearance or service-related charges from assessable value, such charges are not includible in valuation.

---