Inclusion of PDI and cost of after sales services in the assessable value of the vehicle

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....I am directed to invite your attention to Board's Circular No. 355/71/97-CX dated 19.11.97 and subsequent Circular No. 435/1/99-CX dated 12.1.99 on the subject noted above. 2. The appeal filed by the Board against CEGAT Judgement in the case of M/s.Mahindra & Mahindra Ltd. [1998 (103) ELT 606 (T)] alongwith similar matters in the case of M/s.Hindustan Motors Ltd. [1998 (101) ELT 198 (T)] and M/s.....

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....re the Apex court. Moreover, for the period from 01/7/2000, the Board has already clarified the position regarding PDI and free after sale service vide Sl. No. 7 of Circular No.643/34/2002-CX dt.1/7/2002. 6. This Circular may be brought to the notice of the field formations. 7. Suitable Trade Notice be issued for the benefit of the Trade. 8. Hindi version will follow. 9. Receipt of these instr....

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....The Court in this order clearly stated that ``the Tribunal was right in following the judgement of this Court in Philips India ltd. Vs. CCE Pune (1997(6) SC-31)`` 04 M/S.PRATAP STEEL LTD./ 878/98-A DT.25.6.98 383/47/98 JC/D 19871/98 CA NO. 2207/99 -DO- 05 -DO- 783-739/98-A DT. 13.5.98 383/48/98-JC/ D-8981/99 Dismissed on 23.7.99 on the ground of delay. 06 -DO 988-89/98-A DT. 15.7.98 3....