2001 (5) TMI 219 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi held that expenses incurred by dealers for free after-sale-services should not be added to the assessable value under the Central Excise Act, 1944. This decision was based on previous Supreme Court rulings. The tribunal set aside the orders in favor of the appellant. (Citation: 2001 (5) TMI 219 - CEGAT, New Delhi)