https://www.taxtmi.com/caselaws?id=105206 Advertising expenses incurred by the manufacturer and later recovered from the buyer were not includible in the assessable value of the manufactured hoists because they did not form part of the value of the goods. The attempt to support inclusion on the basis that the expenditure had not been disclosed to the department was rejected, since non-disclosure of an amount that is not legally includible cannot justify a duty demand. The Commissioner (Appeals)' addition was therefore unsustainable, and the demand based on inclusion of the advertising expenses was set aside. en-us Fri, 17 Aug 2001 00:00:00 +0530 Fri, 02 Mar 2012 18:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105206 Advertising expenses incurred by the manufacturer and later recovered from the buyer were not includible in the assessable value of the manufactured hoists because they did not form part of the value of the goods. The attempt to support inclusion on the basis that the expenditure had not been disclosed to the department was rejected, since non-disclosure of an amount that is not legally includible cannot justify a duty demand. The Commissioner (Appeals)' addition was therefore unsustainable, and the demand based on inclusion of the advertising expenses was set aside. Case-Laws Central Excise Fri, 17 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105206