No PDI charges included in assessable value for purposes of Paying Excise duty: CESTAT Quashes Excise Duty Demand in Favour of Suzuki Motorcycle [Read Order]

Post-delivery inspection charges (PDI) cannot be included in the assessable value for purposes of paying excise duty

By Shabna Rahim - On December 8, 2023 10:42 am - 2 mins read

CESTAT - Excise Duty - CESTAT Quashes Excise Duty - Suzuki Motorcycle -TAXSCAN

The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the excise duty demand in favor of Suzuki Motorcycle and held that no post-delivery inspection charges would be included in the assessable value for purposes of paying excise duty. Suzuki Motorcycle India Private Limited, the appellant assessee engaged in the manufacture…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹1199 + GST for 1 year

Subscribe Now

Topics