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TMI Blog2014 (7) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... urer of automobiles. The issue relates to includability or otherwise of the pre-delivery inspection charges and after sales service charges reimbursed by the respondent to their dealers in the assessable value of the goods sold by them to the dealers. A show cause notice dated 22-2-2002 was issued to the respondent demanding differential duty on the pre-delivery inspection and after sale service charges reimbursed by the respondent to their dealers and the same was adjudicated vide order dated 8-10-2003 by the jurisdictional Asstt. Commissioner. In the said order, the learned Asstt. Commissioner has held as follows : "It is clear from the above that the pre-delivery inspection charges are borne by the assessee and returned/reimbursed out o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it can be said that the duty on the element of PDI had already been paid by the Respondents as the element of PDI was already included in their manufacturing profit and on which duty burden had already been discharged. This element of PDI cannot possibly be added again in the assessable value and duty recovered thereon merely because the PDI charges were reimbursed by the Respondents to their dealers at a latter date. 16. I, therefore, do no find any merit in the review appeal filed by the department. I accordingly reject the subject review appeal filed by the department and uphold the impugned order of the lower authority." 2.2 Aggrieved of the same, the revenue is before us. 3. The learned Additional Commissioner (AR) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sable value of the goods sold. 5. We have carefully considered the submissions made by both the sides. 5.1 The question of includibility of any amount in the assessable value would arise if that amount is received by the assessee, either directly or indirectly, from the buyer (dealer) in relation to the sale of the goods. In other words, there has to be flow-back from the dealer to the assessee. In the present case, there is no evidence of any such flow-back. On the contrary, it is the assessee who is reimbursing the expenditure to the dealer. In the absence of any flow-back from the dealer to the respondent-assessee, the question of including PDI and after-sale service charges in the assessable value of the goods sold does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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