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    <title>2001 (5) TMI 219 - CEGAT, NEW DELHI</title>
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    <description>Dealer-incurred expenses for providing free after-sale services to manufactured vehicles are not includible in the assessable value for central excise valuation. The settled Supreme Court principle was applied to treat such post-sale service expenditure as outside the value of the goods cleared from manufacture. On that basis, the article states that the impugned orders were liable to be set aside.</description>
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      <description>Dealer-incurred expenses for providing free after-sale services to manufactured vehicles are not includible in the assessable value for central excise valuation. The settled Supreme Court principle was applied to treat such post-sale service expenditure as outside the value of the goods cleared from manufacture. On that basis, the article states that the impugned orders were liable to be set aside.</description>
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