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PDI & free ASS charges should not be included in assessable value – SC
Case Law Details
- Case Name
- Commissioner Of Central Excise Vs M/s TVS Motors Company Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Urvashi Porwal
Brief of the case
In the case of Commissioner of Central Excise, Mysore Versus M/s. TVS Motors Company Ltd, It Was Held by Supreme Court That PDI charges and free ASS charges after the sale of vehicles should not be included in the assessable value for the purpose of calculation of excise duty.
Brief facts
M/s. TVS Motors Company Ltd. (hereinafter referred to as the ‘assessee’) is the respondent. The assessee is holding central excise registration for the manufacturing and clearing two wheeled motor vehicles classified under Chapter Sub-Heading 8...
