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2017 (4) TMI 599 - CESTAT NEW DELHIValuation - advertisement/publicity activity - reimbursable expenses - includibility - 70% expenses were already included in the assessable value by the assessee-Appellants. The dispute is regarding 30% expenses borne by the dealers - Held that: - This issue was adjudicated by the Hon’ble Supreme Court in the case of CCE, Surat Vs Surat Textile Mills Ltd., [2004 (4) TMI 81 - SUPREME COURT OF INDIA], wherein it was held that only when a manufacturer has enforceable legal right against his customers/ dealers to insist on incurring of expenses on advertisement, the advertisement expenses incurred by the dealers can be added to the assessable value - amount not to be included in assessable value - appeal allowed - decided in favor of assessee.
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