https://www.taxtmi.com/caselaws?id=246415 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal. It ruled that advertisement expenses incurred by the sole selling agent should not be included in the assessable value of goods, distinguishing the case from Bombay Tyre International Ltd. The Tribunal emphasized that the sole selling agent was promoting its own business interests and not reimbursed by the manufacturer, thus not warranting inclusion of expenses in the goods' value. en-us Fri, 23 Mar 2012 00:00:00 +0530 Mon, 01 Jun 2015 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246415 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal. It ruled that advertisement expenses incurred by the sole selling agent should not be included in the assessable value of goods, distinguishing the case from Bombay Tyre International Ltd. The Tribunal emphasized that the sole selling agent was promoting its own business interests and not reimbursed by the manufacturer, thus not warranting inclusion of expenses in the goods' value. Case-Laws Central Excise Fri, 23 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246415