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2016 (11) TMI 830 - CESTAT MUMBAIValuation - inclusion of dealers margin in the assessable value on the ground as per the dealers agreement, dealer is supposed to incur expenses towards advertising, publicity, marketing, after sale services etc. which are required to be done by the respondent and the dealer is compensated for such expenses which is difference in margin and not dealer price - Held that: - the issue of cost of advertising, marking, publicity incurred by the dealer from their margin cannot be included in the assessable value of the vehicle. As regards various other expenses on aftersale services, we find that the Apex Court in the case of CCE v. TVS Motors Co. [2015 (12) TMI 874 - SUPREME COURT] has clearly held that such cost of pre-delivery inspection charges and free aftersale charges incurred by the dealer are not includable in the assessable value of the vehicle sold by the assessee. Appeal rejected - decided against Revenue.
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