Finance Ministry Withdraws Circulars on PDI and After-Sales Costs in Vehicle Assessable Value After Supreme Court Ruling.

The circular from the Ministry of Finance addresses the inclusion of Pre-Delivery Inspection (PDI) and after-sales service costs in the assessable value of vehicles. Following the Supreme Court's dismissal of appeals in cases involving several automotive companies, the Board has withdrawn previous circulars that included these costs in the assessable value. This withdrawal applies only to past cases, as the new Section 4 provisions effective from July 1, 2000, were not contested in court. The Board has clarified the position on PDI and after-sales service for the period from July 1, 2000, in a subsequent circular.

---

---

---