Pre-delivery inspection charges and after sales service charges not includible in assessable value

CA Bimal Jain SC overruled the CESTAT Larger Bench decision in Maruti Suzuki case and held that pre-delivery inspection charges and after sales service charges are not to be included in assessable value Facts: TVS Motors Company Ltd. (the Respondent) was holding Central Excise Registration for the manufacturing and clearing two wheeled motor vehicles. The Respondent sells their goods directly to the customers through sales depots spread throughout the country. The Respondent had requested for provisional assessment to the Department with respect to the depot sales as they could not determine t...