https://www.taxtmi.com/caselaws?id=102402 The Tribunal allowed the assessee's appeals and dismissed the Revenue's appeals. It clarified that labour costs during warranty service should not be included in the assessable value of Tractors, aligning with the Apex Court's ruling. Additionally, dealer-incurred advertisement expenses were excluded from the assessable value based on the shared benefit principle, following the Commissioner's decision and emphasizing a universal application of the principle regarding advertisement costs. en-us Fri, 05 Apr 2002 00:00:00 +0530 Tue, 14 Feb 2012 17:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102402 The Tribunal allowed the assessee's appeals and dismissed the Revenue's appeals. It clarified that labour costs during warranty service should not be included in the assessable value of Tractors, aligning with the Apex Court's ruling. Additionally, dealer-incurred advertisement expenses were excluded from the assessable value based on the shared benefit principle, following the Commissioner's decision and emphasizing a universal application of the principle regarding advertisement costs. Case-Laws Central Excise Fri, 05 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102402