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TMI Blog1987 (12) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 35P of the Central Excises and Salt Act, 1944 to be treated as an appeal. 2. In the present appeal before the Tribunal the appellants have challenged the inclusion of the mark-up and have contended that it is not part of the consideration for the sale of the vehicle and as such should not be in law be held to be a part of the normal price within the meaning of Section 4 of the Central Excises and Salt Act, 1944 and the passenger cars were sold under the rate contract with the DGS D. The net dealer price minus discount should form the basis of the assessable value for such passenger cars. The learned Collector of Central Excise had held that the rate contract prices including mark-up should constitute the normal price. The Central Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the following judgments :- (i) 1983 E.L.T. 1896 (ii) 1987 (27) E.L.T. 553 (iii) 1986 (23) E.L.T. 8 Shri Doiphode has argued that the Warranty Book produced by the appellants does not help them rather it goes against the appellants as the after sale service expenses which are part of the warranty enter into prices of the goods and as such the deduction on account of mark up should not be allowed to the appellants. He has also argued that the gas cylinder case is not applicable to the appellants case. Shri Doiphode has argued that the Hon ble Supreme Court s judgments in the case of Moped India does not help the appellants as free service charges were part of the value. He has pleaded for the dismissal of the appeal. 4. Shri D.N. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the date of delivery on account of storage charges, outward handling charges, interest on inventories (stocks carried by the manufacturer after clearance), charges for other services after delivery to the buyer, namely after sales service and marketing and selling organisation expenses including advertisement expenses cannot be deducted. It will be noted that advertisement expenses, marketing and selling organisation expenses and after sales service promote the marketability of the article and enter into its value in the trade. Where the sale in the course of wholesale trade is effected by the assessee through its sales organisation at a place or places outside the factory gate, the expenses incurred by the assessee upto the date of deli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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