Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1996 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (9) TMI 421 - CEGAT, NEW DELHIExtract: .......nal) where the Tribunal has held that intention behind a free gift to unknown and unrelated retail buyers linking the same with sales cannot be anything but promotion of sale and the cost thereof has to be treated as cost of advertisement and the same cannot be deducted from the assessable value. We follow the above decision and dismiss the appeal.
|