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

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Full Text of the Document

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....ioners 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. Attention is invited to point No. 7 of Board's circular No. 643/34/2002-CX dated 1-7-2002 and to circular No. 909/29/09-CX dated 11.12.2009 on the above subject. 2. Board vide its earlier circular No.....