1999 (5) TMI 178

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....ant. Shri V. Sridharan, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - All these appeals relate to valuation of generating sets manufactured by M/s. Birla Yamaha Ltd. 2.  Arguing the appeals of M/s. Birla Yamaha Ltd., learned Counsel Shri V. Sridharan submits that their appeals are with regard to ordering the addition of Rs. 70.00 per generating set towards....

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....he dealers' cost of free services rendered by them to the buyers. This amount remained included in the assessable value on which duty had already been paid. He, therefore, submitted that there was no justification for further addition to the assessable value which already included the cost of services also. 5.  We have perused the records and have considered the submissions of both sides. ....