https://www.taxtmi.com/caselaws?id=248856 The court rejected the revenue's appeal, affirming that Pre-Delivery Inspection (PDI) charges incurred at the buyer's instance are not to be included in the assessable value under Section 4 of the Central Excise Act, 1944. The decision was based on established legal precedents distinguishing between compulsory PDI by the manufacturer and inspections at the buyer's request. The respondent's cross objection was allowed, and the revenue's appeal was dismissed, in line with previous case law interpretations. en-us Mon, 16 Jun 2014 00:00:00 +0530 Thu, 26 Jun 2014 12:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248856 The court rejected the revenue's appeal, affirming that Pre-Delivery Inspection (PDI) charges incurred at the buyer's instance are not to be included in the assessable value under Section 4 of the Central Excise Act, 1944. The decision was based on established legal precedents distinguishing between compulsory PDI by the manufacturer and inspections at the buyer's request. The respondent's cross objection was allowed, and the revenue's appeal was dismissed, in line with previous case law interpretations. Case-Laws Central Excise Mon, 16 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248856