2008 (11) TMI 534

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....nager, for the Appellant. Shri N.A. Sayyed, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  After examining the records and hearing both sides, we find that this case is fit for final disposal. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The short question arising for consideration in this case is whether Pre Delivery Inspectio....

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....'s decision in Maruti Udyog case is applicable to post 1-7-2000 period as well. After a perusal of the full text of the Tribunal's judgement, we find that this submission is correct. In the cited case, it was held that PDI and after-sale service charges received by dealers from buyers of cars, not being payable to, or on behalf of, the car manufacturer, were not includable in the assessable value ....