https://www.taxtmi.com/caselaws?id=88340 Dealer margin attributable to pre-delivery inspection and free after-sales service was treated as part of post-clearance servicing arrangements, not as an element directly linked to manufacture or marketability. The analysis followed the view that such dealer-related charges arise after the vehicles leave the factory gate and confer mutual benefit without forming part of the assessable value. On that basis, the dealer's margin, including amounts referable to pre-delivery inspection and warranty-related servicing, was held not includible in the assessable value of the motor vehicles. en-us Tue, 03 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 12:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88340 Dealer margin attributable to pre-delivery inspection and free after-sales service was treated as part of post-clearance servicing arrangements, not as an element directly linked to manufacture or marketability. The analysis followed the view that such dealer-related charges arise after the vehicles leave the factory gate and confer mutual benefit without forming part of the assessable value. On that basis, the dealer's margin, including amounts referable to pre-delivery inspection and warranty-related servicing, was held not includible in the assessable value of the motor vehicles. Case-Laws Central Excise Tue, 03 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88340