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2007 (4) TMI 702 - CESTAT MUMBAIValuation - includibility - cost of advertisement/publicity expenses borne by the dealers and franchisee shops of M/s Kinetic and M/s Raymond on account of advertisement through press and other means and supply of calendar etc. - amendment to section 4 of CEA - Held that: - advertisement cost and pre-delivery inspection and after sales service charges which are sharable between the manufacturer and the dealer cannot be included in the assessable value even after 01.04.2000 as the advertisement promoted the sale of the dealers also and therefore his expenses cannot be included in the expenses of the manufacturer - appeal allowed - decided in favor of appellant.
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