https://www.taxtmi.com/caselaws?id=124993 Pre-delivery inspection and after-sale service charges were examined for inclusion in assessable value under the expanded concept of transaction value. The order noted a prima facie view that such charges could form part of valuation, but also recorded an earlier Tribunal decision favouring the assessee on the same issue. Because of that conflict, the substantive valuation question was referred to a Larger Bench. Pending disposal of the appeal, the Tribunal granted interim protection by waiving pre-deposit and staying recovery of the duty demand. en-us Fri, 10 Oct 2008 00:00:00 +0530 Wed, 17 Oct 2012 18:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124993 Pre-delivery inspection and after-sale service charges were examined for inclusion in assessable value under the expanded concept of transaction value. The order noted a prima facie view that such charges could form part of valuation, but also recorded an earlier Tribunal decision favouring the assessee on the same issue. Because of that conflict, the substantive valuation question was referred to a Larger Bench. Pending disposal of the appeal, the Tribunal granted interim protection by waiving pre-deposit and staying recovery of the duty demand. Case-Laws Central Excise Fri, 10 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124993