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        Case ID :
        Central Excise

        Valuation - manufacture of DG set - inclusion of pre-delivery...

        Pre-delivery inspection charges, including diesel filling, excluded from assessable value for central excise on DG sets.

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                          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.
                                Valuation - manufacture of DG set - inclusion of pre-delivery inspection charges - The activity of filling of Diesel in the DG Set at the site Company is at most can be considered as pre-delivery inspection charges. - the charges for pre- delivery inspection is not includable in the Assessable Value.
                                Note: It is a system-generated summary and is for quick reference only.
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