https://www.taxtmi.com/caselaws?id=216436 Dealer-incurred pre-delivery inspection and free after-sales service charges do not form part of the assessable value of motor vehicles under Section 4(1)(a) read with Section 4(3)(d) of the Central Excise Act, 1944, where the assessee and buyer are unrelated and the price is the sole consideration. Only amounts actually charged by, payable to, or payable on behalf of, the assessee in connection with the sale can enter transaction value. Expenses independently borne by the dealer under the dealership arrangement, without reimbursement or separate recovery from the assessee, fall outside assessable value, and Rule 6 cannot be used to enlarge it. en-us Fri, 07 Sep 2012 00:00:00 +0530 Mon, 03 Jun 2013 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216436 Dealer-incurred pre-delivery inspection and free after-sales service charges do not form part of the assessable value of motor vehicles under Section 4(1)(a) read with Section 4(3)(d) of the Central Excise Act, 1944, where the assessee and buyer are unrelated and the price is the sole consideration. Only amounts actually charged by, payable to, or payable on behalf of, the assessee in connection with the sale can enter transaction value. Expenses independently borne by the dealer under the dealership arrangement, without reimbursement or separate recovery from the assessee, fall outside assessable value, and Rule 6 cannot be used to enlarge it. Case-Laws Central Excise Fri, 07 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216436