Valuation - inclusion of charges for after Sales Service - ...
Charges for After-Sales Service and PDI Not Included in Transaction Value for Central Excise Tax Purposes.
March 29, 2017
Case Laws Central Excise AT
Valuation - inclusion of charges for after Sales Service - Pre-Delivery Inspection (PDI) - expenses incurred by the dealer for PDI and said services has nothing to do with the term servicing mentioned in the transaction value and as such, the said expenses cannot be added to assessable value - AT
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