Inclusion of After Sale Service and Pre-delivery Inspection Charges in the assessable value

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....p;                                  New Delhi                               &nbs....

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....Commissioners at Shillong on 30th and 31st October 2009 with regard to the issue mentioned above at point No 2.9. 2. On this issue, the Board has vide point No 7 in circular No. 643/34/2002-CX dated 1-7-2002 clarified as follows: What about the cost of after sales service charges and pre delivery inspection (PDI) charges, incurred by the dealer during the warranty period ? Since these ser....

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....86 (T-Del)] doubted the correctness of its earlier decision referred to above, and referred the following question for consideration by a Larger Bench. "Whether the charges towards pre-delivery inspection and after-sale-services received by dealers from buyers of the cars are to be included in the assessable value of cars in the light of the definition of 'transaction value' given in Section 4(....