Inclusion of PDI and after sales service: PDI and free after sales service excluded from assessable value; prior circulars withdrawn. Pre delivery inspection charges and dealer provided free after sales service during warranty shall not be included in the assessable value of motor vehicles for central excise; earlier Circular Nos. 355/71/97 CX and 435/1/99 CX are withdrawn for the pre legislative change period following dismissal of department appeals, while a separate Board clarification governs the post change period. Administrative instructions to inform field formations and issue a trade notice are directed.
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Inclusion of PDI and after sales service: PDI and free after sales service excluded from assessable value; prior circulars withdrawn.
Pre delivery inspection charges and dealer provided free after sales service during warranty shall not be included in the assessable value of motor vehicles for central excise; earlier Circular Nos. 355/71/97 CX and 435/1/99 CX are withdrawn for the pre legislative change period following dismissal of department appeals, while a separate Board clarification governs the post change period. Administrative instructions to inform field formations and issue a trade notice are directed.
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