https://www.taxtmi.com/caselaws?id=96193 The Tribunal allowed the appeals, set aside the impugned orders, and determined that no duty was payable by the appellant. The judgment focused on assessable value determination, pre-delivery inspection charges, changes in sales patterns post-April 1997, applicability of previous decisions, and retail sales assessable value determination. The Tribunal emphasized that expenses incurred by dealers were not includable in the assessable value post-April 1997 based on the margin provided by the manufacturer. en-us Wed, 16 May 2001 00:00:00 +0530 Sat, 17 Dec 2011 18:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96193 The Tribunal allowed the appeals, set aside the impugned orders, and determined that no duty was payable by the appellant. The judgment focused on assessable value determination, pre-delivery inspection charges, changes in sales patterns post-April 1997, applicability of previous decisions, and retail sales assessable value determination. The Tribunal emphasized that expenses incurred by dealers were not includable in the assessable value post-April 1997 based on the margin provided by the manufacturer. Case-Laws Central Excise Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96193