Appellate tribunal excludes wholesale buyer's advertisement cost from value of goods

The New Delhi appellate tribunal ruled in favor of the manufacturer, deciding that the cost of advertisement by a wholesale buyer should not be included in the value of goods manufactured. The appeals were allowed, and the impugned order was set aside.

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The appellate tribunal in New Delhi considered whether the cost of advertisement by a wholesale buyer should be included in the value of goods manufactured. The issue was decided in favor of the manufacturer based on a previous decision. The appeals were allowed, and the impugned order was set aside.

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