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2002 (4) TMI 478 - AT - Central ExciseExtract: ....... that all advertisement expenditure incurred by all the dealers at various tiers of distribution are required to be included in the assessable value. Thus, we find no merit in the appeals filed by the Revenue. 10. emsp In view of the foregoing, appeals of assessee are allowed with consequential relief and appeals filed by the Revenue are dismissed.
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