Pre-delivery inspection & after sales service charges not includible in assessable value of motor vehicles

Skoda Auto Volkswagen India Private Limited Vs Commissioner of Central Excise (CESTAT Mumbai)

Facts- The short issue involved in the present case is that whether the cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) charges required to be included in the assessable value of the motor vehicles sold by the appellant to the dealers, when these charges/expenditure are incurred by the dealers from their profit margin.

Conclusion- Held that the

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