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 the Central Excise Tariff Act, 1985. The Court upheld the decision of the CESTAT which ruled that these charges should not be included, referencing the precedent set in Maruti Udyog Limited v. CCE, Delhi-III. The Court concluded that the inclusion of PDI and ASS charges in the assessable value was incorrect, thereby affirming the lower appellate authority's decision.