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2005 (3) TMI 129 - SUPREME COURTValuation (Central Excise) - Inclusion of advertisement expenses - The advertisement expenses incurred by the marketing agent of the respondent-assessee is sought to be included in the assessable value of the respondent-assessee's products on the ground that the respondent-assessee and its marketing agent were related persons - Held that:- The appellant has sought to rely upon the decision of this Court in Commissioner of Central Excise, Surat v. Surat Textile Mills Ltd. - [2004 (4) TMI 81 - SUPREME COURT OF INDIA]. In that decision the Court appears to have upheld the view that where the advertisement cost is incurred by the manufacturers/customers compulsorily or mandatorily, and where the manufacturer has an enforceable legal right against the customers to insist on incurring of such advertisement expenditure by the customers, the advertisement cost would be includible in the assessable value. Without in any fashion affirming the view taken therein it is clear even on the basis of the judgment that the clause in question gave the manufacturers/marketing agent, the discretion whether or not to advertise the assessee's products. There was no 'enforceable legal right' with the assessee to insist on the advertisement under the agreement - Decided against Revenue.
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