https://www.taxtmi.com/caselaws?id=96012 Dealer-incurred expenditure on free after-sale services to vehicle customers is not includible in the assessable value of manufactured vehicles for central excise valuation. Binding Supreme Court principles on excisable valuation treat these expenses as outside the value of the goods manufactured and assessed. Consequently, assessment cannot include costs borne by dealers for providing such post-sale services, and orders adding those expenses to assessable value are liable to be set aside. en-us Fri, 11 May 2001 00:00:00 +0530 Fri, 16 Dec 2011 15:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96012 Dealer-incurred expenditure on free after-sale services to vehicle customers is not includible in the assessable value of manufactured vehicles for central excise valuation. Binding Supreme Court principles on excisable valuation treat these expenses as outside the value of the goods manufactured and assessed. Consequently, assessment cannot include costs borne by dealers for providing such post-sale services, and orders adding those expenses to assessable value are liable to be set aside. Case-Laws Central Excise Fri, 11 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96012