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2013 (12) TMI 1038 - AT - Central ExciseInclusion of After sales services and Pre-delivery inspection in assessable value Revenue was of the view that the assessee derived additional consideration and it should be included in assessable value as per Rule 6 of Valuation rules, 2000 Held that:- There is a specific averment of the assessee that the value declared for payment of duty have already included the expenses towards PDI and ASS - The actual reimbursement should have been Rs.1.16 crores and the assessee had reimbursed or paid to the dealer only Rs.90.84 lakhs and duty was demanded on the differential amount - the amount of Rs.90.84 lakhs was included in assessable value - there is no basis that the balance amount was not included in the assessable value the assessee had already included the charges towards PDI and ASS in the assessable value - the amount of money value of any additional consideration flowing directly or indirectly from the buyer to the assessee in Rule 6 of Valuation Rules, 2000, make it clear that the amount should be received by the assessee - there is no material available that the assessee had collected any additional consideration Decided against Revenue.
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