https://www.taxtmi.com/caselaws?id=52848 The Tribunal concluded that charges for Post-Delivery Inspection (PDI) and after-sales service should not be included in the assessable value of automobiles for Central Excise duty, as these charges did not flow directly or indirectly to the manufacturer. The Tribunal emphasized that valuation provisions under Section 4 should not extend beyond the scope of the levy. Consequently, the impugned order was set aside, and the appeal was allowed, clarifying that only charges benefiting the manufacturer can be included in the transaction value. en-us Fri, 16 Apr 2004 00:00:00 +0530 Thu, 11 Jul 2024 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52848 The Tribunal concluded that charges for Post-Delivery Inspection (PDI) and after-sales service should not be included in the assessable value of automobiles for Central Excise duty, as these charges did not flow directly or indirectly to the manufacturer. The Tribunal emphasized that valuation provisions under Section 4 should not extend beyond the scope of the levy. Consequently, the impugned order was set aside, and the appeal was allowed, clarifying that only charges benefiting the manufacturer can be included in the transaction value. Case-Laws Central Excise Fri, 16 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52848