https://www.taxtmi.com/caselaws?id=87897 Amounts recovered from dealers for printed tiles, stall hire and display boards were treated as dealer contributions towards publicity and advertisement rather than part of the assessable value for central excise duty, so they were excluded. The amount recovered from a sister concern for shared newspaper advertisement expenses was also not includible because it was only an apportionment of advertising cost between two manufacturers and not an expense borne exclusively by the assessee. On that reasoning, the demand was unsustainable and the impugned order was set aside. en-us Mon, 15 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 16:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87897 Amounts recovered from dealers for printed tiles, stall hire and display boards were treated as dealer contributions towards publicity and advertisement rather than part of the assessable value for central excise duty, so they were excluded. The amount recovered from a sister concern for shared newspaper advertisement expenses was also not includible because it was only an apportionment of advertising cost between two manufacturers and not an expense borne exclusively by the assessee. On that reasoning, the demand was unsustainable and the impugned order was set aside. Case-Laws Central Excise Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87897