https://www.taxtmi.com/caselaws?id=73602 Advertisement and publicity expenditure borne by distributors can form additional consideration for valuation where the distributorship agreement requires such spending, and its money value must be included in assessable value; however, that fact alone does not establish mutuality of interest or make the distributors related persons. Separately, a duty demand not covered by invocation of the extended period is confined to the normal six-month limitation period, and the balance demand is time-barred. The valuation was to be recomputed by including the distributor-funded publicity expenditure, while related-person status was rejected and the demand remained restricted to six months before the notice. en-us Mon, 21 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 12:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73602 Advertisement and publicity expenditure borne by distributors can form additional consideration for valuation where the distributorship agreement requires such spending, and its money value must be included in assessable value; however, that fact alone does not establish mutuality of interest or make the distributors related persons. Separately, a duty demand not covered by invocation of the extended period is confined to the normal six-month limitation period, and the balance demand is time-barred. The valuation was to be recomputed by including the distributor-funded publicity expenditure, while related-person status was rejected and the demand remained restricted to six months before the notice. Case-Laws Central Excise Mon, 21 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73602