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2012 (1) TMI 125 - AT - Central ExciseValuation of goods - Whether the 50% of the amount of advertisement expenses reimbursed by the appellant to distributors/dealers is to be included in the transaction value of the final products or not - Held that:- dealers herein incurred the expenditure on the sales promotion to promote their interest also. Nothing is brought on record as to whether such direction was made on the part of the appellant and whether it was compulsory for the dealers to undertake sales promotions, measures or otherwise. In the absence of any such evidence, it has to be held that the said expenses were on the own free will of the distributors and dealers. If that be so, the expenses incurred by the dealers and repaid back to them by the assessee to the tune of 50% of the expenses, and inclusion thereof in the transaction value does not arise as such expenses are also in the interest of the distributor and the dealer of the final products manufactured and cleared by the assessee/appellant. - Following decision of Toyota Kirloskar Motors Ltd. - [2007 (6) TMI 77 - CESTAT, CHENNAI] and Reliance Industries Ltd. - [2006 (6) TMI 39 - Appellate Tribunal, Mumbai] - Decided in favour of assessee.
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