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TMI Blog2019 (8) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and supply. It would, therefore, appear that the assessable value, as computed by the lower authorities, does reflect the transaction value. Appeal dismissed - decided against appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise, Chennai - II [2002 (146) ELT 678 (Tri.-Chennai)], that, despite the difference of opinion within, the bench was in accord that inspection charges are to be included in the assessable value. Likewise, it was pointed out by the Learned Authorised Representative that, in re Bagwe Alloys Pvt Ltd, the Tribunal had held that it was mandatory to include all expenditure that is linked to supply of goods. According to him, the Larger Bench of the Tribunal, in Maruti Suzuki India Ltd v. Commissioner of Central Excise, Delhi - III [2010 (257) ELT 226 (Tri.-LB)], has put the seal of approval on such additions. 4. It would appear that some of the decisions cited by either side pertains to the rules for valuation of excisable goods that wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neither restrictive in nature nor exhaustive but illustrative and inclusive. The definition clause uses terms like "means", "includes", "including, but not limited to", and "but does not include". The word "includes" has been suffixed by the phrase "in addition to". Apparently, it is a definition of extensive nature and at the same time it is restrictive and exhaustive in relation to the items to be excluded therefrom. It discloses to be of vary wide and extensive in nature and it is evident from the use of the expressions like "includes in addition to" and "including but not limited to". At the same time, it precisely pinpoints the items which are excluded therefrom, with the prefix as "but does not include". Exclusions being defined no p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat regard, wholly or partly, resulting from the payment made by the buyer to the dealer in connection with or by reason of the sale transaction will have to be included in the assessable value. Being so, any amount collected by the dealer towards pre-delivery inspection or after sale services from the, buyer of the goods under the understanding between the manufacturer and the dealer or forming part of the activity of sale promotion of the goods would be a payment on behalf of the assessee to the dealer by the buyer, and hence, it would form part of the assessable value of such goods. Undoubtedly, such collection of charges by the dealer could also be to the advantage of the dealer to discharge post sales obligations/liability arose under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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