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2018 (4) TMI 1023 - AT - Central ExciseValuation - includibility - whether 50% advertisement expenses borne by dealer with reference to sale of the finished goods by the appellant should be included in the assessable value or otherwise? - Held that: - the 50% advertisement expenses are borne by the dealer. Since this amount is not flowing to the manufacturer, it cannot be said that there is an extra consideration - there is no question of inclusion of any amount, which is not flowing to the appellant. Hon'ble Supreme Court in the case of TVS Motors [2015 (12) TMI 874 - SUPREME COURT] held that 50% advertisement expenses borne by the dealer is not includible in the assessable value of the finished goods. Appeal allowed - decided in favor of appellant.
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