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Central Excise - Highlights / Catch Notes

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Valuation - inclusion of charges for after Sales Service - ...

Central Excise

March 29, 2017

Valuation - inclusion of charges for after Sales Service - Pre-Delivery Inspection (PDI) - expenses incurred by the dealer for PDI and said services has nothing to do with the term servicing mentioned in the transaction value and as such, the said expenses cannot be added to assessable value - AT

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