2001 (8) TMI 1070 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, Hercules Hoists Ltd., stating that expenses incurred by Batliboi & Co. Ltd. in advertising the hoists should not be included in the assessable value. The judgment cited the Supreme Court case of Philips India Ltd v. CCE to support this decision. The appeal was allowed, and the impugned order was set aside with consequential relief.