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2008 (8) TMI 118 - AT - Central ExciseManufacturer of motor vehicle & parts thereof - incurring of expenses by dealers – Dept. contend that the incurring of expenses by the dealers is only on behalf of the manufacturer and these expenses are consideration for sale and accordingly differential duty is payable – since extent of expenses of dealers is not linked to number of vehicles sold by them & advertisement is not done by all dealers, dealers expenditure on advertisements is not includible – revenue’s contention is not acceptable
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