2000 (7) TMI 185

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.... Advocate appearing for the appellant fairly agrees that the issue of addition of mark-up charges received by them from their customers as consideration for after-sale services has been held to be includible in the assessable value of the vehicle as per Larger Bench decision of the Tribunal in their own case reported in 2000 (118) E.L.T. 489. He submits that vide impugned order the Asstt. Collr. h....

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....ed has to be deducted from the total consideration received from their customers by treating the same to be as cum-duty price. We find that Collector (Appeals) in his impugned order while dealing with the above contention of the assessee has observed that in terms of the contract entered into by their buyer the quantum of duty leviable on such value was payable by their buyers. We direct the Asstt....