2011 (7) TMI 1044

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..... ny difference between the ‘demo cars’/’normal cars’ sold through dealers. The ‘demo cars’ are put to test and usage as desired by prospective buyers and the assessees also permit such usage to enhance the marketability of their cars - the transaction value cannot be accepted and comparable price adopted for other cars (other than ‘demo cars’) has correctly been adopted and differential duty charge .....

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..... not the sale consideration for sale and, therefore, payment of duty on transaction value was not correct. 2. We have heard both sides. 3. The assessees have not been able to demonstrate any difference between the demo cars / normal cars sold through dealers. The demo cars are put to test and usage as desired by prospective buyers and the assessees also permit such usage to enhance the ma .....

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