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2016 (11) TMI 344 - AT - Central ExciseValuation - motor vehicles - Whether inclusion of certain expenses by the dealer is included in assessable value - These expenses relate to Pre-Delivery Inspection (PDI), free services provided to customers after sales, training providing to customers, labour involved on replacement of parts, advertisement of vehicles, storage at the dealer's end, repair of vehicles and outward handling of vehicles. - Held that: - the vehicle manufacturers, who are appellant/assessee in 4 appeals before us, are selling their vehicle on a declared price and are not getting any additional monetary consideration from the dealers over and above what is mentioned in the sales invoice - Decided in favor of the assessee.
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