https://www.taxtmi.com/caselaws?id=102203 The Tribunal upheld the decision to include royalty charges in the assessable value of soft drink concentrates, emphasizing that charges for brand name usage by bottlers are part of the assessable value. However, it ruled that advertisement and sales promotion costs cannot be added unless directly linked to the marketability of the concentrate. The judgment clarified the distinction between royalty charges and advertisement expenses, specifying the conditions for their inclusion in the assessable value. en-us Tue, 15 Dec 1998 00:00:00 +0530 Tue, 14 Feb 2012 10:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102203 The Tribunal upheld the decision to include royalty charges in the assessable value of soft drink concentrates, emphasizing that charges for brand name usage by bottlers are part of the assessable value. However, it ruled that advertisement and sales promotion costs cannot be added unless directly linked to the marketability of the concentrate. The judgment clarified the distinction between royalty charges and advertisement expenses, specifying the conditions for their inclusion in the assessable value. Case-Laws Central Excise Tue, 15 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102203