https://www.taxtmi.com/caselaws?id=91437 Dealer-incurred advertisement expenditure was held not to form part of the manufacturer's assessable value where there was no joint publicity between manufacturer and dealers, because the dealers' advertising was independent and could not be attributed to the assessee. Reimbursed free service charges were also treated as not separately includible in assessable value where duty was already paid on the gross value and the service cost was reflected in that valuation. The note therefore states that both valuation additions were deleted, applying the principle against double inclusion of independent dealer expenses and already-recouped service costs. 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 Dealer-incurred advertisement expenditure was held not to form part of the manufacturer's assessable value where there was no joint publicity between manufacturer and dealers, because the dealers' advertising was independent and could not be attributed to the assessee. Reimbursed free service charges were also treated as not separately includible in assessable value where duty was already paid on the gross value and the service cost was reflected in that valuation. The note therefore states that both valuation additions were deleted, applying the principle against double inclusion of independent dealer expenses and already-recouped service costs. Case-Laws Central Excise Tue, 18 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91437