https://www.taxtmi.com/caselaws?id=237995 The Tribunal ruled in favor of the manufacturers in two separate appeals regarding duty demands on scooters and motorcycles. It held that dealers' advertisement expenses should not be included in the assessable value of goods cleared by the manufacturers, as the manufacturers did not have an enforceable legal right to insist on dealers incurring such expenses. The Tribunal found that the manufacturers' agreements with dealers focused on promoting sales but did not mandate specific advertisement expenses, leading to the orders confirming duty demands and penalties being set aside in favor of the manufacturers. en-us Wed, 04 Sep 2013 00:00:00 +0530 Thu, 18 Jun 2015 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237995 The Tribunal ruled in favor of the manufacturers in two separate appeals regarding duty demands on scooters and motorcycles. It held that dealers' advertisement expenses should not be included in the assessable value of goods cleared by the manufacturers, as the manufacturers did not have an enforceable legal right to insist on dealers incurring such expenses. The Tribunal found that the manufacturers' agreements with dealers focused on promoting sales but did not mandate specific advertisement expenses, leading to the orders confirming duty demands and penalties being set aside in favor of the manufacturers. Case-Laws Central Excise Wed, 04 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237995