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2022 (4) TMI 1539 - AT - Central ExciseRecovery of Central Excise Duty alongwith interest and penalty - correctness of the inclusion of cost of ‘pre-delivery inspection’ and free ‘after-sale service’ undertaken by ‘dealers’ of the appellant in the assessable value - period from April 2010 to December 2010 - HELD THAT:- In COMMISSIONER OF CENTRAL EXCISE, MYSORE VERSUS M/S TVS MOTORS COMPANY LTD. [2015 (12) TMI 874 - SUPREME COURT], the inclusion of expenses incurred by the dealers on ‘pre-delivery inspection’ and ‘after-sale service’ in assessable value had been set aside with the finding that where the manufacturer has sold his goods to his dealer and wholesale dealer thereafter does ASS to the customer and incurs expenditure therefore, it cannot be added back to the sale price charged by the manufacturer from the dealer for computing the assessable value. This is more so, where the ASS is done by the dealer many weeks after the goods have been sold to him by the manufacturer. Such a post-sale activity undertaken by the dealer is not relevant for the purpose of excise since the goods have already been marketed to the dealer. Appeal allowed.
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