TaxTMI 
TaxTMI 
2005 (2) TMI 145
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....ere so includible. As far as the crate hire charges were concerned, it was said that there was an increase in the rate of crate hire and this has not been satisfactorily explained by the appellant. It was found that the reason given by the appellant for the increase in the crate hire charges was misleading and incorrect. It was noted that there was at the same time a corresponding increase in the cost of production by reason of the increase in the quantum of the aerated water and the size of the bottles which were being manufactured. According to the Commissioner, this additional cost of production had been '"adjusted" with the increase in the crate hire charges. 3.The Tribunal, however, was of view that crate hire charges were not includi....
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....ounsel appearing on behalf of the appellant, however, does not seek to press this ground. The Tribunal held that only those charges incurred for loading the finished goods within the factory of the assessee are includible. We find no reason to differ from this view. The appeal insofar as it pertains to this finding is, therefore, dismissed. 6.The final item which was sought to be included in the assessable value of the goods related to the sales, promotion and publicity charges. As we have said earlier, the Commissioner had included this in the assessable value but the Tribunal did not. According to the Tribunal, the factual situation was covered by the decision of this Court in Phillips India Ltd. v. Collector of Central Excise, Pune repo....
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.... costs of the manufacture of the concentrate required for the manufacture of the aerated water by treating the cost of advertisement of aerated waters as the cost of advertisement of the concentrate. In dealing with this question, the Court held that the advertisement expenditure incurred by a manufacturers-customer could be added to the sale price for determining the assessable value only if the manufacturer had an enforceable legal right against the customer. The decision has left untouched the principle enunciated in Phillips India Ltd. that the ultimately the question will have to be resolved with reference to the benefit secured as well as the principle laid down in Bombay Tyres that the question will have to be determined with referen....