2004 (2) TMI 587

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..... DR, for the Respondent. [Order per : Justice K.K. Usha, President]. - In this appeal the issue raised is whether the advertisement charges incurred by M/s. Fulford India Ltd. buyer of six items of P & P medicines manufactured by the appellant is to be included in the assessable value of the product. Commissioner (Appeals) following the ratio of the decision of this Tribunal in the case of Alemb .....

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..... c Glass Inds. would clearly show that this was done as part of its cost reduction exercise and there is a shifting of advertisement and promotion cost to Darshak. Under these circumstances, the Tribunal took the view that price was not sole consideration. According to the appellant, appellant as well as its buyer M/s. Fulford India Ltd. are incurring expenditure on sales promotion, and there is no .....

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..... e appellant. On the other hand the Hon'ble Supreme Court in the case of Philips India Ltd. held that when the manufacturer is sharing the advertisement expenses with dealers, such advertisement cost cannot be added to the assessable value of the product cleared by the assessee. In the present case, we find that there are no circumstances which would justify the ratio of the decision in Alembic Gla .....

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