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    <title>Inclusion of PDI and cost of after sales services in the assessable value of the vehicle</title>
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    <description>Pre delivery inspection charges and dealer provided free after sales service during warranty shall not be included in the assessable value of motor vehicles for central excise; earlier Circular Nos. 355/71/97 CX and 435/1/99 CX are withdrawn for the pre legislative change period following dismissal of department appeals, while a separate Board clarification governs the post change period. Administrative instructions to inform field formations and issue a trade notice are directed.</description>
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      <description>Pre delivery inspection charges and dealer provided free after sales service during warranty shall not be included in the assessable value of motor vehicles for central excise; earlier Circular Nos. 355/71/97 CX and 435/1/99 CX are withdrawn for the pre legislative change period following dismissal of department appeals, while a separate Board clarification governs the post change period. Administrative instructions to inform field formations and issue a trade notice are directed.</description>
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