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

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....s services in the assessable value of the vehicle.  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 ....

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....troduced w.e.f. 1.7.2000 were not the subject matter of dispute before 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....

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....A 383/32/98-JC/ 1064/99 Dismissed vide common order in the case of CCE Delhi Vs. Pratap Steel dated 18.1.2001. 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- 7....