Inclusion of After Sale Service and Pre-delivery Inspection Charges in the assessable value
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....ssioners of Central Excise including LTU (All) Commissioners of Central Excise (All) Sir/Madam Subject: Inclusion of After Sale Service and Pre-delivery Inspection Charges in the assessable value. Please refer to the Minutes of the Conference of Chief 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 ....
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....ruti Udyog Limited [2004 (170) E.L.T. 245 (Tri. - Del.)] held that these charges are not includible in the assessable value as these do not accrue to the manufacturer. But recently, the Tribunal has in the case of Maruti Udyog Ltd, [2009 (238) ELT 186 (T-Del)] doubted the correctness of its earlier decision referred to above, and referred the following question for consideration by a Larger Bench.....


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