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of <h1>Debate on Including After-Sale Service and PDI Charges in Assessable Value under Central Excise Rules Awaits Larger Bench Decision.</h1> The circular addresses the inclusion of after-sale service and pre-delivery inspection (PDI) charges in the assessable value under Central Excise rules. It references a previous clarification that these charges, provided by dealers on behalf of the assessee, should be included in the assessable value. However, tribunal decisions, particularly involving Maruti Udyog Limited, have questioned this inclusion. The matter has been referred to a Larger Bench for further consideration. Pending this decision, the Board instructs officers to issue show cause notices demanding duty on these charges and transfer them to the Call Book.
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