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2016 (11) TMI 822 - CESTAT CHANDIGARHValuation - whether the advertisement cost incurred by dealer and promotional materials sold to the dealers are assessable value or not? - Held that: - As the issue involved in the matter has already been dealt by this tribunal in appellant's own case M/s Maruti Suzuki India Ltd. Versus CCE, Delhi-III [2016 (8) TMI 119 - CESTAT CHANDIGARH] wherein this Tribunal held that advertisement cost incurred by the dealers and promotional materials sold to the dealers are not includible in the assessable value. The advertisement expenses incurred by the dealers and promotional materials sold to the dealers are not includible in the assessable value - appeal allowed.
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