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2014 (7) TMI 229 - AT - Central ExciseValuation - Inclusion of pre-delivery inspection charges and after sales service charges reimbursed by the respondent to their dealers in the assessable value of the goods sold - Held that:- The question of includibility of any amount in the assessable value would arise if that amount is received by the assessee, either directly or indirectly, from the buyer (dealer) in relation to the sale of the goods. In other words, there has to be flow-back from the dealer to the assessee. In the present case, there is no evidence of any such flow-back. On the contrary, it is the assessee who is reimbursing the expenditure to the dealer. In the absence of any flow-back from the dealer to the respondent-assessee, the question of including PDI and after-sale service charges in the assessable value of the goods sold does not arise at all. Therefore, we do not find any infirmity in the orders passed by the lower authorities who have given a clear factual finding that there is no flow-back. - Decided against Revenue.
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