TMI Blog2008 (2) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : P. Karthikeyan, Member (T)].- This is an appeal filed by the Revenue. Respondent M/s. Texmo Industries, Coimbatore, manufactures and clears different varieties of pumps. The respondent stock transfers the manufactured pumps to its branches paying duty on the list price less 5% discount. However, the dealers were not given discount in the invoices but credit notes were issued for an equivalent amount. The dealers are periodically credited with the 5% of the list price in the commercial invoices monthly or at the end of the year. In the credit notes, the respondents described the discounts as "after sales service allowance". When the pumps manufactured were exempt from payment of duty upto 1.3.2002 also the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... price would be issued to dealers along with invoice on daily basis for the day's transaction and the amount would be credited on 31st March. The circular had directed the branches that the credit note should be sent to dealers along with the invoices daily. This practice was changed on 1.1.2003 by crediting the discount of 5% to the account of the dealers at the end of the month itself. The Commissioner (Appeals) was satisfied that the respondents did not collect after sales service charge from customers or passed on to the dealers. There was no evidence to show that the dealers had actually incurred any expenses towards any after sales service nor the assessee had an enforceable legal right against the dealers to force them incur on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be allowed for the purpose of deduction. 6. In the Maruti Udyog Ltd. case (supra), it was decided that pre-delivery inspection and after sales service charges received by dealers from buyers of cars not being payable to or on behalf of manufacturer was not includible in assessable value of cars. It was decided that the post delivery inspection and after sales service did not need to form part of the assessable value of the automobiles while discharging central excise duty. The Ld. Counsel submitted that even if the impugned charges related to after sales service, the same was not required to be included in the assessable value. 7. We have carefully considered the facts of the case. In the Bombay Tyres International (da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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