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2024 (3) TMI 635 - CESTAT CHANDIGARHValuation - non-inclusion of After Sales Service (ASS) and Pre-Delivery Inspection (PDI) charges in the assessable value - HELD THAT:- This Tribunal in the appellant’s own case for the previous period [2023 (11) TMI 370 - CESTAT CHANDIGARH] has decided the issue in favour of the appellant involving identical issue - this issue is no more res integra and has been settled by various judicial forums as relied upon by the appellant. It has been consistently held that the cost of ASS shall not be includible in the assessable value of the goods. The impugned order not sustainable - appeal allowed.
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