PDI and after-sales service charges included in transaction value u/s 4(3)(d) if imposed on buyer. https://www.taxtmi.com/highlights?id=5248 As per Section 4(3)(d) of the Central Excise Act, 1944 the PDI and free after sales services charges can be included in the transaction value only when they are charged by the assessee to the buyer - - HC en-us Tue, 11 Sep 2012 12:11:52 +0530 Tue, 11 Sep 2012 12:11:52 +0530 TaxTMI RSS Generator PDI and after-sales service charges included in transaction value u/s 4(3)(d) if imposed on buyer. https://www.taxtmi.com/highlights?id=5248 As per Section 4(3)(d) of the Central Excise Act, 1944 the PDI and free after sales services charges can be included in the transaction value only when they are charged by the assessee to the buyer - - HC Highlights Central Excise Tue, 11 Sep 2012 12:11:52 +0530 https://www.taxtmi.com/highlights?id=5248