Central Excise valuation parity for demo cars requires the same duty as normal dealer supplies. Demo Cars supplied by manufacturers to dealers must be assessed and charged the same central excise duty as similar normal passenger cars; contractual arrangements or reduced consideration for demo cars do not permit a different taxable value because demo cars are manufactured like other passenger cars.
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Provisions expressly mentioned in the judgment/order text.
Central Excise valuation parity for demo cars requires the same duty as normal dealer supplies.
Demo Cars supplied by manufacturers to dealers must be assessed and charged the same central excise duty as similar normal passenger cars; contractual arrangements or reduced consideration for demo cars do not permit a different taxable value because demo cars are manufactured like other passenger cars.
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