2006 (5) TMI 4

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..... the tractors to dealers and adopted their sale price to the dealers as assessable value for discharging central excise duty. 2. Subsequently, two show cause notices were issued to treat the margin of the dealers also as part of the assessable value. The ground taken was that the dealers were agent of the appellant and agent's commission is not to be deducted while fixing assessable value. When .....

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..... Circular may be extracted: 17.10.1996 "Circular to all dealers As you are already aware of our previous Circular, all the Dealers are advised to charge a margin of not exceeding Rs. 8,000/- per Tractor from customers. Also while charging their margin they should take into consideration all their direct and indirect expenses .....

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