https://www.taxtmi.com/caselaws?id=2148 The Tribunal ruled in favor of the appellants, M/s. Toyota Kirloskar Motors Ltd., regarding the assessment of duty on transportation costs and sales promotion expenses incurred by dealers of multi utility passenger vehicles (MUPVs). The Tribunal held that duty should be levied based on the transaction value at the factory gate, excluding transportation costs to the dealer's premises. It also found that sales promotion expenses incurred by dealers should not be included in the assessable value as they were mutually beneficial and not a consideration received by the manufacturers from buyers. The demands of duty and penalty imposed by the Commissioner were deemed unsustainable based on the Tribunal's analysis and previous judgments. en-us Mon, 25 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2148 The Tribunal ruled in favor of the appellants, M/s. Toyota Kirloskar Motors Ltd., regarding the assessment of duty on transportation costs and sales promotion expenses incurred by dealers of multi utility passenger vehicles (MUPVs). The Tribunal held that duty should be levied based on the transaction value at the factory gate, excluding transportation costs to the dealer's premises. It also found that sales promotion expenses incurred by dealers should not be included in the assessable value as they were mutually beneficial and not a consideration received by the manufacturers from buyers. The demands of duty and penalty imposed by the Commissioner were deemed unsustainable based on the Tribunal's analysis and previous judgments. Case-Laws Central Excise Mon, 25 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2148