https://www.taxtmi.com/caselaws?id=95457 Sanitary goods cleared under another person's brand name were valued on the assessee's own price, not the brand owner's market price, because the record showed no tangible evidence of direct business interest or price manipulation. The appellate authority also noted that marketing costs were borne by the trading company, which explained the price addition. On the material available, the assessee and the brand owner could not be treated as related persons, and there was no basis to disturb the existing valuation. en-us Wed, 31 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 15:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95457 Sanitary goods cleared under another person's brand name were valued on the assessee's own price, not the brand owner's market price, because the record showed no tangible evidence of direct business interest or price manipulation. The appellate authority also noted that marketing costs were borne by the trading company, which explained the price addition. On the material available, the assessee and the brand owner could not be treated as related persons, and there was no basis to disturb the existing valuation. Case-Laws Central Excise Wed, 31 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95457