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of <h1>Advertisement expenses included in assessable value under Central Excises and Salt Act</h1> <h3>COLLECTOR OF CENTRAL EXCISE, CHANDIGARH Versus PEPSI FOODS LTD.</h3> COLLECTOR OF CENTRAL EXCISE, CHANDIGARH Versus PEPSI FOODS LTD. - 1997 (91) E.L.T. 544 (S.C.) The Supreme Court held that advertisement expenses are part of assessable value under the Central Excises and Salt Act, 1944. The tribunal found no need for further duty payment as duty was paid on the assessable value inclusive of advertisement expenses. The appeal was dismissed with no costs.
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