Central Excise duty on "Demo Cars" - Regarding

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.... Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise duty on "Demo Cars" - Regarding I am directed to say that it has been brought to t....

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....me to the conclusion that since 'Demo Cars' are also manufactured like any other passenger car manufactured by the Assessees, there can be no difference in the value of the car when offered to the dea....