1998 (8) TMI 253

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the assessee against the impugned Order No. 85/Collr./94, dated 27-7-1994 passed by the Collector of Central Excise, Meerut. 2.  The following issues are to be considered in this appeal :- The expenses incurred by the dealer on account of pre-delivery inspection and the three free services on b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sets of the appellants are sold to a network of dealers spread throughout the country. The dealers after purchasing the gensets from the appellants sell the same to the customers. While reselling the gensets, the dealers add their margin called dealers' margin to the purchase price. The dealer themselves undertook the after sales service in respect of the gensets sold by them. The appellants adver....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uch advertisement was borne half and half by the appellant and the dealer. Making a deduction out of the trade discount on this account was, therefore, uncalled for. As to the after-sales-service that the dealer was required under the agreement to provide, it did of course enhance in the eyes of intending purchasers the value of the appellant's product, but such enhancement of value enured not onl....