Commissioner Of Central Excise, Mysore vs M/S. Tvs Motors Company Ltd

The Supreme Court addressed whether pre-delivery inspection (PDI) and after sales service (ASS) charges should be included in the assessable value under Section 4 of the Central Excise Act, 1944. The Court upheld the decision of the CESTAT, which had ruled that these charges are not to be included in the assessable value, aligning with the precedent set in Maruti Udyog Limited v. CCE, Delhi-III. The Court confirmed that the definition of 'transaction value' under Section 4(3)(d) does not encompass free PDI and ASS charges, thereby affirming the lower tribunal's ruling and dismissing the Department's appeals.