C.A. No. 003768 - 003769 / 2011

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Pre-delivery inspection and after-sales service charges incurred by dealers out of their own margin, without any recovery or reimbursement from the manufacturer, cannot be included in the "transaction value" under Section 4(3)(d) of the Central Excise Act, 1944, as such expenses do not constitute amounts the buyer is liable to pay to or on behalf of the assessee by reason of or in connection with the sale.