The Commissioner of Central Excise, Mysore Versus M/s TVS Motor Co. - Central Excise - CESTAT BANGALORE - Tri - Inclusion of cost of pre delivery inspection (PDI) and free after sales services to assessable value of the vehicles sold - Held that - Following M/s. Tata Motors Ltd. Versus Union of India Others 2012 (9) TMI 244 - BOMBAY HIGH COURT - As and when the car is removed out of the factory, Excise duty is payable - The assessable value has to be determined u/s 4(1)(a) of the central exc................................... Central Excise - Case Laws
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