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2012 (12) TMI 344 - AT - Central ExciseAssessable value – As per franchise agreement with M/s. Coca Cola Company, the appellants were required to buy NABB from M/s. Britco Food Company Ltd. - appellants were incurring expenditure on advertising, marketing and sale promotion of beverages - appellants received money from Britco Food Company Ltd. to compensate for expenses incurred on advertising, marketing and sale promotion and also as price support incentive –– Held that:- Prices stood reduced on account of concession given by M/s. Britco, supplier of concentrates (raw material), to the assessee - There is no evidence of flow back of any additional consideration from the buyers of aerated water (beverage) to the assessee - price uniformity was maintained. No favour for extra commercial reasons were shown to any of the buyers of aerated water. There is no evidence of any concession to any of the buyers. There is no evidence of existence of any favoured buyers - Rule 5 is not applicable - duty demand with interest and penalty set aside
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