Inclusion of after sales service cost: Board circular will not bind adjudicators pending reconsideration and fresh guidance. A Delhi High Court order directed the Central Board to reconsider its Circular that required inclusion of dealers' provision for PDI and initial after sales services in the assessable value of vehicles, holding that such a circular cannot bind adjudicating authorities where it conflicts with tribunal precedent; until reconsideration and any fresh circular, adjudicating authorities need not follow the impugned Circular, and the Board has filed a special leave petition against the tribunal decision.