ORDER
U.L. Bhat, J. (President)
1. These appeals arose out of the common order passed by the Collector (Appeals) confirming the two orders passed by the Assistant Collector approving two revised price lists effective from 23.12.1991 filed by two factories of the appellant and directing addition of Rs. 3000.00 in the assessable value for the purpose of quantification of duty.
2. The appellant, engaged in the manufacture of agricultural tractors, was retaining Rs. 3000.00 out of the dealer’s margin as security for the due performance of after-sale-service by the dealer to the ultimate buyer. It is this amount which has been directed to be included in the assessable value. There is no dispute that the amount of Rs. 3000.00 was being released to the dealer on his producing three coupons for after-sale-service. Following the view taken in Mahindra and Mahindra Ltd., 1998 (25) RLT 547 (T) : 1998 (76) ECR 290 (T) we hold that the cost of after-sale-service cannot be included in the assessable value. It is seen that the impugned order passed by the Collector (Appeals) followed an earlier order passed by the Collector (Appeals) which has been set aside by the Tribunal by-final order No. 2516/98-A in appeal E/4601/92-A.
3. For the aforesaid reasons, we set aside the impugned orders and allow the appeals.
Pronounced and dictated in the open court.