Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Tribunal excludes advertising costs from hoist value; Commissioner's duty recovery attempt disapproved.</h1> <h3>HERCULES HOISTS LTD. Versus COMMISSIONER OF C. EX. & CUS., MUMBAI-II</h3> HERCULES HOISTS LTD. Versus COMMISSIONER OF C. EX. & CUS., MUMBAI-II - 2002 (149) E.L.T. 113 (Tri. - Mumbai) The appeal considered the inclusion of advertising costs in the assessable value of hoists manufactured by the appellant. The Tribunal's previous orders stated that these costs should not be included. The Commissioner (Appeals) ignored these orders and incorrectly tried to recover duty based on undisclosed advertising expenses. The Tribunal disapproved of the Commissioner's actions and ordered a copy of the order to be sent to him.