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2006 (11) TMI 703 - AT - Central ExciseExtract: ....... On these facts, the apex court's decision in Philips India case was correctly followed by the lower appellate authority to hold that any part of the cost of advertisement was not includible in the assessable value of the goods. 3. In the result, the appeal stands dismissed. (Operative part of the order was pronounced in open court on 13.11.06)
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