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2017 (6) TMI 372 - AT - Central ExciseValuation - advertisement and publicity expenses - includibility - whether expenses incurred by the dealers of the appellant on advertisement and publicity activities undertaken by them is includible in the assessable value of finished goods manufactured by appellant or not? - Held that: - the above issue is no longer res-integra and has been settled in favour of the appellant in appellants own case in the case of the Honda Seils Power Products Ltd. Vs. CCE [2013 (10) TMI 450 - CESTAT NEW DELHI], where it was held that there is nothing in their agreements from which it can be concluded that appellants had enforceable legal right against the dealers to insist on incurring of certain amount of expenses on advertisement and publicity of the appellants products, and hence amount not included - appeal allowed - decided in favor of appellant.
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