https://www.taxtmi.com/caselaws?id=245261 The tribunal held that pre-delivery inspection (PDI) charges and free maintenance expenses incurred by dealers should not be included in the assessable value for Central Excise duty. Relying on the decision of the Bombay High Court in Tata Motors Ltd., the tribunal found that such expenses borne by dealers without reimbursement are not part of the transaction value under the Central Excise Act. Consequently, all appeals were allowed in favor of the appellant, with consequential relief granted. en-us Fri, 07 Feb 2014 00:00:00 +0530 Sat, 15 Nov 2014 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245261 The tribunal held that pre-delivery inspection (PDI) charges and free maintenance expenses incurred by dealers should not be included in the assessable value for Central Excise duty. Relying on the decision of the Bombay High Court in Tata Motors Ltd., the tribunal found that such expenses borne by dealers without reimbursement are not part of the transaction value under the Central Excise Act. Consequently, all appeals were allowed in favor of the appellant, with consequential relief granted. Case-Laws Central Excise Fri, 07 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245261