2008 (11) TMI 534

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..... ant. Shri N.A. Sayyed, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we find that this case is fit for final disposal. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The short question arising for consideration in this case is whether Pre Delivery Inspection (PDI) charges collected by the d .....

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..... s applicable to post 1-7-2000 period as well. After a perusal of the full text of the Tribunal's judgement, we find that this submission is correct. In the cited case, it was held that PDI and after-sale service charges received by dealers from buyers of cars, not being payable to, or on behalf of, the car manufacturer, were not includable in the assessable value of the cars cleared by the manufac .....

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