Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 408 - AT - Central ExciseValuation - agreement with dealers for sales promotion - advertisement expenses - few dealres cannot arrange the advertisements and request the assessee to organize the advertisement of the products in their area, the assessee fulfills the same - whether the advertisement expenses initially incurred by the assessee and which were recovered from the dealers would be includible in the assessable value or not? - Held that: - the said issue came up before this Tribunal in the assessee's own case for the earlier period [2015 (8) TMI 101 - CESTAT NEW DELHI], wherein this Tribunal held that The clauses of requiring the dealers to vigorously promote, develop and maintain sales of the product and parts to the satisfaction of and in the manner required by the appellant cannot be treated as the clause which gives an enforceable legal right to the appellant to insist on incurring of certain quantum of expenses on advertisement by the dealers. For this reason also, the advertisement expenses recovered from the dealers would not be includible in the assessable value - demand of duty with interest and penalty set aside - appeal allowed - decided in favor of assessee.
|