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2017 (5) TMI 1388 - AT - Central ExciseValuation - includibility - related party transaction - whether the allegation of dealers sharing portion of the advertisement expenses, will constitute a extraneous consideration, in addition to the price charged and hence, whether such consideration will require to be included in the assessable value? Held that: - there is no evidence available to suggest that the appellants had made any additional charges for advertisement inextricably tied to the price to be paid for the goods cleared to the dealers. No corroboration is forthcoming or has been unearthed by Revenue to establish that the portion of advertisement charges paid by dealers was a subterfuge with the intent of dampening the assessable value and thereby evade dull duty liability. The impugned advertisement expenses cannot be termed as extraneous consideration to the price charged by the appellants which would require inclusion in their assessable value for the purpose of Section 4 or after 1.7.2000 - these expenses are not in the nature of any amount that the dealer is liable to pay to, or on behalf of the manufacturer by reason or in connection with the sale of motor vehicles. Appeal allowed in toto - decided in favor of appellant.
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