https://www.taxtmi.com/caselaws?id=99317 The Tribunal held that advertisement expenses borne by selling agents were already covered in the commissions paid and should not be separately included in the assessable value for duty calculation. Relying on a Supreme Court decision, the Tribunal concluded that as no deductions were claimed for these costs covered in commissions, there was no basis for their separate inclusion. Consequently, the Commissioner (Appeals) order was overturned, and the appeal was allowed with consequential relief. en-us Thu, 23 Nov 2000 00:00:00 +0530 Wed, 25 Jan 2012 18:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99317 The Tribunal held that advertisement expenses borne by selling agents were already covered in the commissions paid and should not be separately included in the assessable value for duty calculation. Relying on a Supreme Court decision, the Tribunal concluded that as no deductions were claimed for these costs covered in commissions, there was no basis for their separate inclusion. Consequently, the Commissioner (Appeals) order was overturned, and the appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99317