https://www.taxtmi.com/caselaws?id=87991 The Tribunal allowed the appeal filed by the appellant, a two-wheeler manufacturer, regarding the inclusion of charges collected from wholesale dealers for an advertisement campaign in the assessable value for duty calculation. The Tribunal held that dealer involvement in the advertisement could enhance goodwill and attract customers, benefiting both the dealer and the manufacturer. Therefore, the charges collected from wholesale dealers for the campaign were not considered part of the assessable value. en-us Mon, 06 Jan 1997 00:00:00 +0530 Wed, 14 Sep 2011 13:02:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87991 The Tribunal allowed the appeal filed by the appellant, a two-wheeler manufacturer, regarding the inclusion of charges collected from wholesale dealers for an advertisement campaign in the assessable value for duty calculation. The Tribunal held that dealer involvement in the advertisement could enhance goodwill and attract customers, benefiting both the dealer and the manufacturer. Therefore, the charges collected from wholesale dealers for the campaign were not considered part of the assessable value. Case-Laws Central Excise Mon, 06 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87991