Tribunal excludes PDI & ASS charges from assessable value of vehicles, in line with Supreme Court ruling.

The tribunal upheld the decision that Pre-delivery Inspection (PDI) and After Sale Service (ASS) charges should not be included in the assessable value of motor vehicles sold by the appellant, aligning with the Supreme Court's ruling. The tribunal dismissed the Revenue's appeal and allowed the appellant's appeal, setting aside the impugned order.

---

---

Issues involved: Whether Pre-delivery Inspection (PDI) and After Sale Service (ASS) charges should be included in the assessable value of motor vehicles sold by the appellant when incurred by dealers from their profit margin.

Analysis:
The appellate tribunal addressed the issue of whether PDI and ASS charges should be included in the assessable value of motor vehicles sold by the appellant. The tribunal referred to a previous order in the appellant's case where it was decided that such charges cannot be included in the assessable value. This decision was based on the judgment of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Mysore Vs. TVS Motors Co. Ltd., which clarified that PDI and free ASS charges should not be part of the assessable value for excise duty purposes. The tribunal upheld this view, dismissing the Revenue's appeal and allowing the appellant's appeal.

The tribunal noted that the issue had already been settled in favor of the appellant based on a previous order in the appellant's case. The tribunal referred to the judgment of the Hon'ble Supreme Court to support its decision that PDI and ASS charges should not be included in the assessable value of motor vehicles. As a result, the tribunal set aside the impugned order and allowed the appeal of the appellant.

In conclusion, the tribunal held that the cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) charges should not be included in the assessable value of motor vehicles sold by the appellant to dealers, as per the decision in the appellant's previous case and the judgment of the Hon'ble Supreme Court.

---