1999 (5) TMI 437

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er (T)]. The issue involved is the assessable value of motorcycles removed by the appellants from their manufacturing premises in Uttar Pradesh. The sales pattern is that the wholesale price for sale to dealers in U.P. is higher than the wholesale sale price to dealers located outside the U.P. The retail sale price is the same throughout the country. The Central Excise authorities have adopt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a) the clearances should be assessed at the wholesale price applicable to the regions i.e. all removals to U.P. should be assessed at the wholesale price applicable to U.P. and all clearances to the rest of the country should be assessed on wholesale price as applicable to those sales. 3. We have perused the records and have considered the rival submissions. We find that where wholesale price is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X