Appellate Tribunal overturns inclusion of printing calendar costs in glassware assessable value

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the Commissioner's decision to include printing calendar costs in the assessable value of glassware. The Tribunal determined that the calendars did not constitute advertising material based on the Supreme Court's precedent in Philips India Limited v. CCE.

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The Appellate Tribunal CEGAT, Mumbai considered the includability of printing calendar costs in the assessable value of glassware. The Commissioner held that the calendars constituted advertising material, but the Tribunal applied the Supreme Court's judgment in Philips India Limited v. CCE and allowed the appeal, setting aside the impugned order.

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