TMI Blog2018 (4) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Honda Motors Ltd. Vs. Commissioner of Central Excise, Delhi-ill - 2015 (324) ELT 404 (Tri-Dei) (c) Hercules Hoists Ltd. Vs. Commissioner of Central Excise, Mumbai-ill - 2016 (343) ELT 449 (Tri-Mum). 3. Shri N.N. Prabhuedesai, learned Supdt. (AR) and Shri S.J. Sahoo, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterate the findings of the impugned orders. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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