https://www.taxtmi.com/caselaws?id=241373 Pre-delivery inspection and after-sales service charges are includible in assessable value only if they represent additional consideration flowing directly or indirectly from the buyer to the assessee under the Central Excise Valuation Rules, 2000. On the facts recorded, the respondent had already included these expenses in the declared value, and no material showed any further amount received from buyers or dealers. As no extra consideration was proved, no further addition to assessable value was permissible and the Revenue's challenge could not succeed. en-us Thu, 02 May 2013 00:00:00 +0530 Mon, 30 Dec 2013 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241373 Pre-delivery inspection and after-sales service charges are includible in assessable value only if they represent additional consideration flowing directly or indirectly from the buyer to the assessee under the Central Excise Valuation Rules, 2000. On the facts recorded, the respondent had already included these expenses in the declared value, and no material showed any further amount received from buyers or dealers. As no extra consideration was proved, no further addition to assessable value was permissible and the Revenue's challenge could not succeed. Case-Laws Central Excise Thu, 02 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241373