2005 (2) TMI 240 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai heard an appeal filed by the Department regarding the inclusion of Pre-Delivery Inspection charges in the assessable value of vehicles. The Tribunal noted that a Board's circular clarified that such charges should not be included in the assessable value, even for past cases. As a result, the Department's appeal was dismissed, and it was advised to withdraw appeals that go against its own clarifications to save Tribunal's time.