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2011 (2) TMI 430 - CESTAT, NEW DELHIDemand - Classification - Circular No. 643/34/2002-CX., dated 1-7-2002 - it would obviously mean that the expression "to make provision for" will not relate exclusively to the expenses by the buyer only but would include the expenses by the seller too - It was clarified that as per definition, the "transaction value" has to include the cost which the buyer incurs, or, makes provision for or on behalf of the assessee for advertising or publicity charges - It is also to be noted that that though the appellants had taken a specific defence that the expenses were incurred towards distribution of complementary items and such distribution was not forming part of any sale promotion scheme, the appellants did not produce any evidence in that regard and there is a clear finding to that effect in the impugned order - Appeal is dismissed
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