Supreme Court · 2015 INSC 921 · Decided 15 December 2015
Commissioner of Central Excise, Mysore v. M/S. TVS Motors Company LTD.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 921 · [2015] 15 S.C.R. 22
- Case number
- CIVIL APPEAL No. 5155/2007
- Decided
- 15 December 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4
Headnote
Central Excise Act, 1944-s.4 (as amended by Finance c Act, 2000) - Assessment under - Assessable value - Whether would include 'Pre-delivery Inspection Charges' (PD/) and 'After Sale Service charges' (ASS) - Held: The expenses incurred towards such services are solely borne by the are not provided on behalf D of the manufacturer- The amount which was reimbursed by the assessee-manufacturer to their dealers pertaining to free services was being claimed as abatement in relation to the normal transaction value - Therefore, PD/ charges and free ASS charges would not be
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