https://www.taxtmi.com/caselaws?id=308272 The Tribunal allowed the appeal by M/s General Motors India Private Limited, holding that the cost of 'pre-delivery inspection' (PDI) and free 'after-sale service' (ASS) should not be included in the assessable value for excise duty purposes. The decision was based on interpretations from the Supreme Court and Bombay High Court, emphasizing that such costs were part of the dealer's responsibilities and not amounts charged by the manufacturer to the dealer or customer. The Tribunal set aside the order-in-original, ruling in favor of the appellant. en-us Mon, 11 Apr 2022 00:00:00 +0530 Mon, 12 Jun 2023 21:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308272 The Tribunal allowed the appeal by M/s General Motors India Private Limited, holding that the cost of 'pre-delivery inspection' (PDI) and free 'after-sale service' (ASS) should not be included in the assessable value for excise duty purposes. The decision was based on interpretations from the Supreme Court and Bombay High Court, emphasizing that such costs were part of the dealer's responsibilities and not amounts charged by the manufacturer to the dealer or customer. The Tribunal set aside the order-in-original, ruling in favor of the appellant. Case-Laws Central Excise Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308272