2000 (3) TMI 144

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....; [Order per : K. Sreedharan, Member (J)]. - In these appeals the assessee challenges the Order-in-Appeal No. 657-658-CE/MRT/99 dated 30-7-1999 passed by the Commissioner (Appeals) Customs & Central Excise, Ghaziabad, by which he confirmed Order-in-Original No. 10/Dy. Commissioner/97 dated 30-12-1997 and 38/98, dated 26-2-1998. The issue raised in the case is squarely covered by Final Order No.....

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....nly on behalf of the manufacturer. In these circumstances, the difference between the sale price and the amount paid to the manufacturer by the dealer i.e. dealer's margin also contain provision for rendering PDI (pre delivery inspection) and three after sale services. These services being on behalf of the manufacturers, their value will be includible in the assessable value…………" 2. We ....