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of <h1>Circular Clarifies After-Sale Service and Pre-Delivery Charges Inclusion in Assessable Value Per Section 4, Central Excise Act.</h1> The circular issued by the Central Board of Excise and Customs addresses the inclusion of after-sale service and pre-delivery inspection charges in the assessable value under Section 4 of the Central Excise Act, 1944. It references previous circulars and highlights a decision by the larger bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in the case involving Maruti Udyog Ltd. The tribunal ruled that these charges, collected by dealers, should be included in the assessable value. Consequently, pending cases in the call book should be resolved in accordance with this ruling.
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