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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 ..... iture 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 arise at all. Therefore, we do not find any infirmity in the orders passed by the lower authorities who have given a clear factual finding that there is no flow-back. - Decided against Revenue. - E/2799/2004 and Cross Objection No. E/CO/568/2004 - Final Order Nos. A/906-907/2013-WZB/C-II(EB) - Dated:- 26-9-2013 - Shri P.R. Chandrasekharan, Member (T) and Anil Choudhary, Member (J) Dr. B.S. Meena, Additional Commissioner (AR), for the Appellant. Shri M.P.S. Joshi, Advocate, for the Respondent. ORDER This is an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner dropped the proceedings. Revenue filed an appeal before the lower appellate authority against the said order and the learned appellate authority in para 15 and 16 of the order held as follows : 15. In view of the above, I find adequate force and substance in the adjudicating authority s findings that, the Boards Circular No. 643/34/2002-CX., dated 1-7-2002 cannot be made applicable in the present context because there is no evidence on records to establish that the Respondents had recovered any amount of and above the total price of the vehicles charged to their dealers at the time of clearance of the vehicles from their factory. On the contrary the Respondents have substantiated their claims that these PDI charges were reflect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this is included in the dealer s margin (or reimbursed to him). This is one of the considerations for sale of the goods (motor vehicles, consumer items, etc.) to the dealer and will therefore be governed by Rule 6 of the Valuation Rules on the same grounds as indicated in respect of advertisement and publicity charges. That is, in such cases the after sales service charges and PDI charges will be included in the assessable value. 3.1 Accordingly, he pleads that after-sale service charges and PDI charges/reimbursed to the dealer should be included in the assessable value of the goods. 4. The learned counsel for the respondent submits that in this case, respondent has reimbursed these charges to the dealers and there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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