https://www.taxtmi.com/caselaws?id=113333 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) decision and granting the appellant a refund of the duty portion deposited. They held that the advertisement charges incurred by the buyer should not be included in the assessable value of the product, distinguishing the case from prior decisions and relying on legal precedent, specifically referencing a Supreme Court decision. The Tribunal found that the expenses incurred by the buyer did not benefit the appellant directly, supporting their conclusion to exclude these charges from the assessable value. en-us Wed, 04 Feb 2004 00:00:00 +0530 Fri, 04 May 2012 18:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113333 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) decision and granting the appellant a refund of the duty portion deposited. They held that the advertisement charges incurred by the buyer should not be included in the assessable value of the product, distinguishing the case from prior decisions and relying on legal precedent, specifically referencing a Supreme Court decision. The Tribunal found that the expenses incurred by the buyer did not benefit the appellant directly, supporting their conclusion to exclude these charges from the assessable value. Case-Laws Central Excise Wed, 04 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113333