https://www.taxtmi.com/caselaws?id=95324 The Tribunal allowed the manufacturer's appeal, rejecting the Revenue's cross objection. It held that the share borne by dealers in scooter advertisements and reimbursements for free after-sale services should not be added to the assessable value for Central Excise duty. The Tribunal emphasized the precedent set by the Supreme Court in the Philips India case, where duty was paid on the consolidated price without deductions for free services. This decision aligned with previous rulings and highlighted the significance of paying duty on the gross price without adjustments for reimbursements. en-us Tue, 12 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 12:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95324 The Tribunal allowed the manufacturer's appeal, rejecting the Revenue's cross objection. It held that the share borne by dealers in scooter advertisements and reimbursements for free after-sale services should not be added to the assessable value for Central Excise duty. The Tribunal emphasized the precedent set by the Supreme Court in the Philips India case, where duty was paid on the consolidated price without deductions for free services. This decision aligned with previous rulings and highlighted the significance of paying duty on the gross price without adjustments for reimbursements. Case-Laws Central Excise Tue, 12 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95324