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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Valuation - Inclusion of cost of advertising - Every amount ...


Amounts Collected for Advertising Not Automatically Included in Excisable Goods Valuation; Revenue Authorities' Claim Unproven.

October 23, 2015

Case Laws     Central Excise     AT

Valuation - Inclusion of cost of advertising - Every amount collected by the manufacturer from the buyer is not includible. Revenue has not been able to establish from fact that the amounts collected were in connection with sale of excisable goods. - AT

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