https://www.taxtmi.com/caselaws?id=92120 The Tribunal allowed the appeal, ruling that interest on receivables should not be included in the assessable value. The overriding discount to M/s. ITC was considered a legitimate trade discount and deductible from the assessable value. Additionally, advertisement expenses borne by dealers were not to be included in the assessable value due to the lack of evidence of any flow-back of additional considerations to the appellants. The order-in-appeal was set aside, and the appellants' appeal was allowed with consequential relief. en-us Thu, 03 Jun 1999 00:00:00 +0530 Mon, 24 Oct 2011 17:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92120 The Tribunal allowed the appeal, ruling that interest on receivables should not be included in the assessable value. The overriding discount to M/s. ITC was considered a legitimate trade discount and deductible from the assessable value. Additionally, advertisement expenses borne by dealers were not to be included in the assessable value due to the lack of evidence of any flow-back of additional considerations to the appellants. The order-in-appeal was set aside, and the appellants' appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 03 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92120