COMMISSIONER OF CENTRAL EXCISE, MYSORE vs. M/S. TVS MOTORS COMPANY LTD
C.A. No.-005155-005156 - 2007Supreme Court15 Dec 2015
Section 4Section 4(3)(d)
47 of 2004 dated
19.07.2004 and 44/2005 dated 04.05.2005. The above said
Order-in-Original's included PDI charges and free ASS charges
in the assessable value. The reason for doing so by the
Adjudicating Authority was Circular No. 643/34/2002 dated
01.07.2002 wherein it has clarified the same to be included in the
assessable value.
The assessee filed an appeal