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        Case ID :
        Central Excise

        Inclusion of After Sale Service and Pre-delivery Inspection Charges in the assessable value

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        Inclusion of after-sale service and pre-delivery inspection charges in assessable value required under Section 4 of Central Excise Act. The larger bench has held that pre-delivery inspection charges and after-sale service charges collected by dealers are to be included in the assessable value under Section 4 of the Central Excise Act, 1944; cases held in the call book should be decided consistent with that legal position and prior Board guidance.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Inclusion of after-sale service and pre-delivery inspection charges in assessable value required under Section 4 of Central Excise Act.

                                The larger bench has held that pre-delivery inspection charges and after-sale service charges collected by dealers are to be included in the assessable value under Section 4 of the Central Excise Act, 1944; cases held in the call book should be decided consistent with that legal position and prior Board guidance.


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