https://www.taxtmi.com/caselaws?id=359831 The Tribunal ruled in favor of the appellant, holding that Predelivery Inspection (PDI) charges reimbursed by the appellants are not includible in the assessable value of motor vehicles. The Tribunal emphasized that PDI charges do not constitute additional consideration but rather represent outflow expenses for the appellant. Citing previous decisions and the Supreme Court's ruling in a related case, the Tribunal set aside the impugned order and allowed the appeal, aligning its decision with established legal principles. The judgment, dated 18/04/2018, supported the appellant based on the interpretation that PDI charges should not be part of the assessable value. en-us Wed, 18 Apr 2018 00:00:00 +0530 Fri, 09 Sep 2022 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359831 The Tribunal ruled in favor of the appellant, holding that Predelivery Inspection (PDI) charges reimbursed by the appellants are not includible in the assessable value of motor vehicles. The Tribunal emphasized that PDI charges do not constitute additional consideration but rather represent outflow expenses for the appellant. Citing previous decisions and the Supreme Court's ruling in a related case, the Tribunal set aside the impugned order and allowed the appeal, aligning its decision with established legal principles. The judgment, dated 18/04/2018, supported the appellant based on the interpretation that PDI charges should not be part of the assessable value. Case-Laws Central Excise Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359831