Court Rules PDI and ASS Costs Excluded from Vehicle Assessable Value; Dealers' Profit Margins Unaffected by Inclusion. https://www.taxtmi.com/highlights?id=60807 Valuation - inclusion of cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) in the assessable value of the motor vehicles sold by the appellant to the dealers - charges/expenditure are incurred by the dealers from their profit margin - said charges cannot be included in the assessable value of the motor vehicles. - AT en-us Tue, 07 Dec 2021 09:17:26 +0530 Tue, 07 Dec 2021 09:17:26 +0530 TaxTMI RSS Generator Court Rules PDI and ASS Costs Excluded from Vehicle Assessable Value; Dealers' Profit Margins Unaffected by Inclusion. https://www.taxtmi.com/highlights?id=60807 Valuation - inclusion of cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) in the assessable value of the motor vehicles sold by the appellant to the dealers - charges/expenditure are incurred by the dealers from their profit margin - said charges cannot be included in the assessable value of the motor vehicles. - AT Highlights Central Excise Tue, 07 Dec 2021 09:17:26 +0530 https://www.taxtmi.com/highlights?id=60807