2021 (12) TMI 239

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri Rajesh Ostwal, Advocate for the Appellant Shri N.N. Prabhudesai, Authorized Representative for the Respondent ORDER PER : RAMESH NAIR The short issue involved in the present case is that whether the cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) charges required to be included in the assessable value of the motor vehicles sold by the appellant to the dealers, wh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d in the assessable value of the motor vehicles sold by the appellant to the dealers; when these charges/expenditures are incurred by the dealers from their profit margin. 4. Both sides fairly agree that the issue is covered by the judgment of Hon'ble Supreme Court in the case of Commissioner of Central Excise, Mysore Vs. TVS Motors Co. Ltd. - 2016 (331) ELT 3 (SC). Their Lordships co....