2003 (4) TMI 373

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..... sh, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - In this appeal at the instance of the assessee challenge is against the order passed by the Director, Anti-Evasion dated 31-12-87 upholding a demand of Rs. 29,82,924/- towards duty as per show cause notice dated 13-8-84 and imposition of penalty of Rs. 5 lakhs under Rule 173Q of the Central Excise Rules. 2. It is b .....

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..... it as it had not taken into consideration the pre-delivery inspection charges and four free service charges and warranty service charges. The above issue is no longer res integra. In appellant's own case i.e. Escorts Tractors Ltd. v. CCE, Delhi - 2000 (124) E.L.T. 496 (T) = 1998 (78) ECR 342 (T) the Tribunal has taken the view that cost of pre-delivery inspection, free service and training to the .....

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..... -CX., dated 12-12-2002 withdrawing the earlier circulars dated 19-11-97 and 12-1-99 and holding that pre-delivery inspection and free after sales service provided by the dealer of vehicle during the warranty period will not be included in the assessable value. 5. In the light of the above discussion, the order impugned is only to be set aside and we do so. Therefore, the appeal stands allowe .....

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