In the matter of Commissioner of Central Excise, Mysore (Appellant) Versus TVS Motors Company (Respondent) QUESTION OF LAW BEFORE THE HON’BLE APEX COURT Whether the pre-delivery inspection charges (“PDI”) and after sales service charges (“ASS”) are to be included in the assessable value? BRIEF FACTS M/s TVS Motors Company Ltd. (hereinafter referred to as the … Continue reading The Hon’ble Supreme Court overruled the CESTAT Larger Bench decision in Maruti Suzuki Case and held that pre-delivery inspection charges and after sales service charges are not be included in the assessable value