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2012 (3) TMI 363 - CESTAT CHENNAIValuation - Inclusion of advertisement expenses in assessable value - Held that:- There is nothing unusual about the sole selling agent incurring advertising expenditure to promote his business. Such advertisement expenses cannot form part of the assessable value of the goods manufactured by the respondents. In the facts of the case, the sole selling agent is incurring such expenditure from his profit margin. - This is not a case where manufacturer is asking for any deduction from consideration realized by them for the reason that the expense is incurred for advertising the product. - Decided against Revenue.
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