Case Law Details
Brief: The appellants, manufacturers of motor vehicles, entered into dealership agreements with their dealers. The agreement provided for servicing and warranty including free service. The dealers margin covered pre- delivery inspection and three after sales services. The issue, therefore, was whether such pre- delivery inspection and after- sale-service charges are to be included in the asses sable value of the goods for determining the duty liability under the Central Excise Act, 1944 (the Act).
Citation: CESTAT Larger Bench decision in the case of M/s Maruti Suzuki India Limited Vs CCE, Delhi-III (2010-TIOL-1 127- CESTAT-DE-LB)
Court: CESTAT-DE-LB
Contentions of the Appellant
The appellants contented that the definition of the expression “transaction value” contained in the statutory provision existing prior to the amendment makes no difference to the legal provision subsequent to 1-7-2000. Further, the issue was already decided in their favour by the Tribunal and the appeal filed by the Department was dismissed by the Supreme Court.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
