2012 (11) TMI 1078 - SCH - Central Excise

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.