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2015 (10) TMI 1989 - CESTAT MUMBAI

2015 (10) TMI 1989 - CESTAT MUMBAI - 2016 (331) E.L.T. 153 (Tri. - Mumbai) - Valuation - Inclusion of cost of advertising - held that:- There has to be written agreement with an enforcement clause to enforce the legal right to insist on advertisement under the agreement. In the absence of any such agreement with such a clause then in that event, the advertisement expenses incurred by the dealers on their own account cannot be added to the account of the assessee. - It is clear that what has been .....

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es and calendars are made and supplied at the request of dealers and it is not mandatory since only few dealers are buying these things - Decided against Revenue. - Appeal No. E/943/2007-Mum and Cross Objection No. E/CO/252/2007-Mum - Final Order No. A/3158/2015-WZB/EB - Dated:- 22-9-2015 - Anil Choudhary and Raju,JJ. For The Appellant : Shri NN. Prabhudesai, Supdt. (AR) , Shri. Bharat Raichandani, Adv For The Respondent : Ms. Purnima Singh, Adv. Per: Raju: 1. The appellants are manufacturers of .....

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e in assessable value. The revenue relied on section 4(3)(d) which read as under: (d) transaction value means the price actually paid or payable for the goods, when sold, and includes in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, whether payable at the time of the sale or at any other time, including, but not limited to, any amount charged for, or to make provisions for, adve .....

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aside by Commissioner (Appeals) relying on the decision of Tribunal in case of AMCO Batteries (2007(207) ELT 612). 3. The revenue is in appeal against the order of Commissioner (Appeals) on the grounds that the decision of Tribunal has been wrongly relied upon and the facts are different. It was argued that in the case of Amco batteries before the Tribunal there was a dispute between dealers and manufacturers about advertisement expenses and there was a written contract between parties. It was a .....

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id arguments. 4. The Counsel for the respondents argued that the ratio laid down by the decision of Tribunal in case of Amco Batteries (supra) is that value of such material can be added only if the purchase of such material is mandatory and not if it is voluntary. He argued that only very few dealers bought diaries and calendars and most of the dealers did not. He also produced a letter of request from such dealers asking for such diaries from the respondents. He further argued that it was not .....

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