Supreme Court of India
Commissioner of Central Excise, Mysore v. M/s. Tvs Motors Company Ltd.
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From the headnote
Central Excise Act, 1944-s.4 (as amended by Finance c Act, 2000) - Assessment under - Assessable value - Whether would include 'Pre-delivery Inspection Charges' (PD/) and 'After Sale Service charges' (ASS) - Held: The expenses incurred towards such services are solely borne by the dealer and such services are not provided on behalf of the manufacturer- The amount which was reimbursed by the assessee-manufacturer to their dealers pertaining to free services was being claimed as abatement in relation to the normal transaction value - Therefore, PD/ charges and free ASS charges would not be
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