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2016 (3) TMI 158 - AT - Central ExciseTransaction value as defined under Section 4(3)(d) - whether includes cost of advertisements or publicity - Held that:- We find that the terms of agreement are very clear that it is an option to the dealer to obtain advertising materials from the appellant at 50% of the cost. It is not disputed that only some of the dealers are availing these option. That being so, it can safely be concluded that it is not mandatory for the dealers to take the advertising materials from the appellants and to share the cost of such materials. Hon’ble Supreme Court in the cases of Philips India Ltd. v. CCE, Pune reported (1997 (2) TMI 120 - SUPREME COURT OF INDIA ) and the decision of Surat Textile Mills [2004 (4) TMI 81 - SUPREME COURT OF INDIA] wherein it has been held that ‘the advertisement expenditure incurred by a manufacturers’ customer can be added to the sale price for determining the assessable value, only if the manufacturer has an enforceable legal right against the customer to insist of the incurring of such advertisement expenses by the customer - Decided in favour of assessee
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