Inclusion of After Sale Service and Pre-delivery Inspection Charges in the assessable value

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..... Dated the 11th December 2009 To, Director General (All) Chief Commissioners of Central Excise including LTU (All) Commissioners of Central Excise (All) Sir/Madam Subject: Inclusion of After Sale Service and Pre-delivery Inspection Charges in the assessable value. P .....

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..... nds as indicated in respect of Advertisement and Publicity charges. That is, in such cases the after sales service charges and PDI charges will be included in the assessable value. 3. The tribunal in the case of Maruti Udyog Limited [2004 (170) E.L.T. 245 (Tri. - Del.)] held that these charges are not includible in the assessable value as these do not accrue to the manufacturer. But recentl .....

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..... r consideration of the Larger Bench. 5. In view of the above decisions referring the matter to larger bench, the conference was of the view that in this matter show cause notices should be issued demanding duty on the value of these activities, and transferred to Call Book pending the decision of Larger Bench on the issue. 6. The view expressed in the Chief Commissioners Conference has been ac .....

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