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1998 (3) TMI 212 - AT - Central ExciseExtract: .......ler rsquo s margin referable to cost of free after sales service cannot be included in the assessable value. This was Final Order Nos. E/191-197/98, dated 13-2-1998. 7. emsp In line with the above decisions, we hold that the dealer rsquo s margin allowed by the appellant cannot be part of the assessable value of the vehicles. The appeal is allowed.
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