https://www.taxtmi.com/caselaws?id=125226 The Appellate Tribunal CESTAT, Mumbai, held that Pre Delivery Inspection (PDI) charges collected by dealers of the appellant from buyers of motor vehicles should not be included in the assessable value of vehicles cleared from the factory to dealers. The Tribunal relied on the decision in Maruti Udyog Ltd. v. CCE, Delhi, post the amendment to Section 4 on 1-7-2000. The department's appeal against the Tribunal's decision was dismissed as time-barred, resulting in the allowance of the appellant's appeal. en-us Wed, 12 Nov 2008 00:00:00 +0530 Sat, 20 Oct 2012 17:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125226 The Appellate Tribunal CESTAT, Mumbai, held that Pre Delivery Inspection (PDI) charges collected by dealers of the appellant from buyers of motor vehicles should not be included in the assessable value of vehicles cleared from the factory to dealers. The Tribunal relied on the decision in Maruti Udyog Ltd. v. CCE, Delhi, post the amendment to Section 4 on 1-7-2000. The department's appeal against the Tribunal's decision was dismissed as time-barred, resulting in the allowance of the appellant's appeal. Case-Laws Central Excise Wed, 12 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125226