https://www.taxtmi.com/caselaws?id=355035 The Tribunal ruled in favor of the appellants in a case concerning the inclusion of Pre-Delivery Inspection (PDI) charges in the assessable value of Fenoplast PVC colliery conveyor belting. The Tribunal found that the PDI charges, conducted by a third party at the buyer's behest and expense, should not be included in the assessable value. Citing previous decisions and noting the department's lack of appeal against the order dropping the demand, the Tribunal held the demand as unsustainable. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief. en-us Tue, 03 Oct 2017 00:00:00 +0530 Fri, 09 Feb 2018 07:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355035 The Tribunal ruled in favor of the appellants in a case concerning the inclusion of Pre-Delivery Inspection (PDI) charges in the assessable value of Fenoplast PVC colliery conveyor belting. The Tribunal found that the PDI charges, conducted by a third party at the buyer's behest and expense, should not be included in the assessable value. Citing previous decisions and noting the department's lack of appeal against the order dropping the demand, the Tribunal held the demand as unsustainable. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief. Case-Laws Central Excise Tue, 03 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355035