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Central Excise - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Valuation - inclusion of cost of Pre-delivery Inspection (PDI) ...

Central Excise

December 7, 2021

Valuation - inclusion of cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) in the assessable value of the motor vehicles sold by the appellant to the dealers - charges/expenditure are incurred by the dealers from their profit margin - said charges cannot be included in the assessable value of the motor vehicles. - AT

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