2018 (8) TMI 602

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....(A.R) for respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against order-in-original No.38/Commr. M-II dtd. 20.02.2009 passed by the Commissioner of Central Excise, Mumbai-II. 2. Briefly stated the facts of the case are that the appellant are engaged in the manufacturer of Motor Vehicles classifiable under Chapter Sub-heading No. 87039090 of Central Excise Tariff Act, 1985. Alleg....

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....old by them being claimed as deduction. It is his contention that after 1.9.2003 the said Pre Delivery Inspection and after sales service expenses incurred by the dealers, were not claimed as deduction by the appellant and appropriate duty has been discharged on the same by including the said cost in the transaction value. Therefore, the value of Pre Delivery Inspection and after sales service exp....

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....ed by the dealers on the motor vehicles purchased from the appellant be included in the value of the motor vehicles while determining the excise duty on the same. It is the contention of the appellant that after 1.3.2003, they have not claimed deduction on account of Pre Delivery Inspection charges and After Sales Service charges incurred by their dealers in providing such services from the assess....