https://www.taxtmi.com/caselaws?id=97441 The Tribunal dismissed 14 appeals challenging the inclusion of advertisement and sales promotion expenses in the assessable value of goods. It emphasized the need for specific agreements between parties and accurate duty calculations based on approved price lists. The Tribunal upheld the earlier judgment, distinguishing it from a Supreme Court decision, and directed the Asstt. Commissioner to recalculate duty considering the advertisement expenses. The Asstt. Commissioner's competence was affirmed, as the case did not fall under the exclusion clause of a CBEC Circular. en-us Tue, 16 Feb 1999 00:00:00 +0530 Mon, 16 Jan 2012 17:09:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97441 The Tribunal dismissed 14 appeals challenging the inclusion of advertisement and sales promotion expenses in the assessable value of goods. It emphasized the need for specific agreements between parties and accurate duty calculations based on approved price lists. The Tribunal upheld the earlier judgment, distinguishing it from a Supreme Court decision, and directed the Asstt. Commissioner to recalculate duty considering the advertisement expenses. The Asstt. Commissioner's competence was affirmed, as the case did not fall under the exclusion clause of a CBEC Circular. Case-Laws Central Excise Tue, 16 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97441