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2009 (11) TMI 760 - CESTAT NEW DELHIValuation - includibility - inclusion of cost of advertisement to the extent of 50% paid by the dealer to the respondent - Circular No. 643/34/2002-C.X. dated 1-7-2002 - Held that:- In the case of Philips India Ltd. v. CCE [1997 (2) TMI 120 - SUPREME COURT OF INDIA], learned Appellate Authority came to the conclusion that 50% cost of the advertisement received by the Respondent was not includible in the assessable value - appeal dismissed - decided against Revenue.
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