Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2001 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (9) TMI 140 - AT - Central ExciseExtract: .......sment on the cost of manufacture plus the profit that the assessee would ordinarily have made. Marketing and advertising expenses are incurred subsequent to the manufacture and have nothing to do with manufacture itself. These costs are therefore not includible. Duty therefore cannot be demanded. 5. Appeals are allowed and impugned order set aside.
|