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of <h1>Tribunal rules assessable value of motorcycles based on regional wholesale prices. Appeals dismissed.</h1> <h3>ESCORTS LIMITED Versus COMMISSIONER OF C. EX., MEERUT</h3> ESCORTS LIMITED Versus COMMISSIONER OF C. EX., MEERUT - 2002 (146) E.L.T. 372 (Tri. - Del.) The issue in the case was the assessable value of motorcycles removed by the appellants from their manufacturing premises in Uttar Pradesh. The Central Excise authorities adopted the wholesale price in U.P. for all removals made to U.P. and a lower wholesale price for removals to dealers outside U.P. The Tribunal held that assessable value should be based on regional wholesale prices, so all removals to U.P. should be assessed at the U.P. wholesale price, and clearances to the rest of the country at the respective regional wholesale prices. The appeals were dismissed, and the impugned orders were confirmed.
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