https://www.taxtmi.com/caselaws?id=269570 The SC held that pre-delivery inspection charges and after sales service charges cannot be included in assessable value for excise duty purposes. The manufacturer was entitled to claim deductions for shared advertisement expenses with dealers under genuine arm's length agreements. Where dealers provide after sales service weeks after purchasing goods from manufacturers, such post-sale activities are irrelevant for excise valuation since goods were already marketed to dealers. The Tribunal's decision favoring assessees was upheld, Department appeals dismissed, and the contrary Larger Bench view in Maruti Suzuki was overruled. en-us Tue, 15 Dec 2015 00:00:00 +0530 Tue, 15 Jul 2025 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269570 The SC held that pre-delivery inspection charges and after sales service charges cannot be included in assessable value for excise duty purposes. The manufacturer was entitled to claim deductions for shared advertisement expenses with dealers under genuine arm's length agreements. Where dealers provide after sales service weeks after purchasing goods from manufacturers, such post-sale activities are irrelevant for excise valuation since goods were already marketed to dealers. The Tribunal's decision favoring assessees was upheld, Department appeals dismissed, and the contrary Larger Bench view in Maruti Suzuki was overruled. Case-Laws Central Excise Tue, 15 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269570