https://www.taxtmi.com/caselaws?id=91437 Independent dealer advertisement expenditure is not includible in a manufacturer's assessable value where no joint publicity arrangement exists between the manufacturer and dealers. The proposed addition for advertisement cost was therefore deleted. Reimbursed free-service charges are also not separately includible where duty is paid on gross value that already reflects service costs; a further addition would duplicate the same value. The valuation additions for both dealer advertisement and free-service reimbursements were deleted, and the manufacturer succeeded on both issues. en-us Tue, 18 May 1999 00:00:00 +0530 Tue, 18 Oct 2011 10:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91437 Independent dealer advertisement expenditure is not includible in a manufacturer's assessable value where no joint publicity arrangement exists between the manufacturer and dealers. The proposed addition for advertisement cost was therefore deleted. Reimbursed free-service charges are also not separately includible where duty is paid on gross value that already reflects service costs; a further addition would duplicate the same value. The valuation additions for both dealer advertisement and free-service reimbursements were deleted, and the manufacturer succeeded on both issues. Case-Laws Central Excise Tue, 18 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91437