2018 (5) TMI 395

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..... ndent Per: Ramesh Nair The issue involved in the present case is that whether Predelivery Inspection (PDI) charges incurred by the dealers and thereafter reimbursed by the appellants is includible in the assessable value of 2/3 wheeled motor vehicles manufactured and sold by the appellants. 2. Shri Makarand P. Joshi, Ld. Counsel appearing on behalf of the appellant at the outset submits that .....

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..... ssions made by both the sides, we find that the issue lies in narrow compass as that whether Pre-Delivery Inspection charges incurred by the appellant's dealers of 2/3 wheeled motor vehicles and thereafter reimbursed by the appellant should be included in the assessable value. 5. We find that the Pre-Delivery Inspection charges is the outflow  expenses of the appellant therefore the same .....

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