2010 (8) TMI 49 - CESTAT, NEW DELHI

Valuation - Whether the charges towards pre-delivery inspection and after-sale-service by dealers from buyers of the cars are to be included in the assessable value of cars in the light of the definition of "transaction value" given in Section 4(3) (d) of the Central Excise Act, 1944? Tribunal’s earlier order on same issue in respect of same appellant based on admitted facts and not on point of law. Held that – amount liable to be paid by buyer by reason or in connection with sale of goods including amount paid on behalf of assessee to dealer or person selling vehicle, includible.