TMI Blog2018 (8) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the appellant be included in the value of the motor vehicles while determining the excise duty on the same? - Held that:- It is the contention of the appellant that after 1.3.2003, they have not claimed deduction on account of Pre Delivery Inspection charges and After Sales Service charges incurred by their dealers in providing such services from the assessable value of vehicles sold, even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Central Excise, Mumbai-II. 2. Briefly stated the facts of the case are that the appellant are engaged in the manufacturer of Motor Vehicles classifiable under Chapter Sub-heading No. 87039090 of Central Excise Tariff Act, 1985. Alleging that the appellant during the period 1.9.2003 to 30.4.2007 had short paid duty, inasmuch as they had failed to include the Pre Delivery Inspection c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incurred by the dealers, were not claimed as deduction by the appellant and appropriate duty has been discharged on the same by including the said cost in the transaction value. Therefore, the value of Pre Delivery Inspection and after sales service expenses since borne by them and not claimed as deduction cannot be charged to excise duty again even if, the same has been reimbursed by them to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise duty on the same. It is the contention of the appellant that after 1.3.2003, they have not claimed deduction on account of Pre Delivery Inspection charges and After Sales Service charges incurred by their dealers in providing such services from the assessable value of vehicles sold, even though the said amount was reimbursed to them. To this claim of the appellant, the Revenue has not place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch view in Maruti Suzuki does not lay down the law correctly and is, therefore, overruled and the appeals filed by the assessees, i.e. C.A. Nos. 7007/2011, 7550/2011 and 3768-3769/2011 are allowed. 7. In view of the aforesaid circumstances, the impugned order is devoid of merit. Accordingly, the same is set aside and the appeal is allowed. (Pronounced in court) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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