Deletion of Excise duty demand of approximately 1.3 crores due to post-delivery Inspection Charges (PDI) exemption.
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) granted relief to Suzuki Motors by quashing the excise duty demand on after-sale services charges on the grounds of PDI exemption. Suzuki Motorcycle India Private Limited, the appellant assessee engaged in the manufacture and sale of two-wheelers and parts thereof through their…
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