https://www.taxtmi.com/caselaws?id=78118 CESTAT held that charges collected by dealers from car buyers towards pre-delivery inspection and three free after-sale services are includible in the assessable value under Section 4 of the Central Excise Act, 1944. Applying the concept of "transaction value," the Tribunal ruled that any amount recovered from the buyer, directly or indirectly, by reason of or in connection with the sale, including servicing and warranty-related charges, forms part of the assessable value, regardless of whether routed through dealers. Earlier reliance on precedents, including a prior decision in the manufacturer's own case treated as upheld by SC despite dismissal on limitation, was rejected. The departmental view was accepted and duty liability for the relevant period sustained. en-us Fri, 13 Aug 2010 00:00:00 +0530 Wed, 19 Nov 2025 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78118 CESTAT held that charges collected by dealers from car buyers towards pre-delivery inspection and three free after-sale services are includible in the assessable value under Section 4 of the Central Excise Act, 1944. Applying the concept of "transaction value," the Tribunal ruled that any amount recovered from the buyer, directly or indirectly, by reason of or in connection with the sale, including servicing and warranty-related charges, forms part of the assessable value, regardless of whether routed through dealers. Earlier reliance on precedents, including a prior decision in the manufacturer's own case treated as upheld by SC despite dismissal on limitation, was rejected. The departmental view was accepted and duty liability for the relevant period sustained. Case-Laws Central Excise Fri, 13 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78118