https://www.taxtmi.com/caselaws?id=151849 For the pre-1-7-2000 period, pre-delivery inspection charges and free after-sales service charges were held not includible in assessable value because a Board circular for that period directed their exclusion. The valuation dispute was resolved by applying that clarification, so the department's appeal lacked merit and was dismissed. The operative effect is that the disputed service-related charges remained outside assessable value for the relevant period. en-us Tue, 08 Sep 2009 00:00:00 +0530 Tue, 18 Jun 2013 11:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151849 For the pre-1-7-2000 period, pre-delivery inspection charges and free after-sales service charges were held not includible in assessable value because a Board circular for that period directed their exclusion. The valuation dispute was resolved by applying that clarification, so the department's appeal lacked merit and was dismissed. The operative effect is that the disputed service-related charges remained outside assessable value for the relevant period. Case-Laws Central Excise Tue, 08 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151849