https://www.taxtmi.com/circulars?id=8302 The larger bench has held that pre-delivery inspection charges and after-sale service charges collected by dealers are to be included in the assessable value under Section 4 of the Central Excise Act, 1944; cases held in the call book should be decided consistent with that legal position and prior Board guidance. en-us Wed, 27 Oct 2010 00:00:00 +0530 Thu, 28 Oct 2010 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8302 The larger bench has held that pre-delivery inspection charges and after-sale service charges collected by dealers are to be included in the assessable value under Section 4 of the Central Excise Act, 1944; cases held in the call book should be decided consistent with that legal position and prior Board guidance. Circulars Central Excise Wed, 27 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8302