https://www.taxtmi.com/caselaws?id=164335 The Tribunal set aside the demand to include advertisement expenses in the assessable value of soft drink concentrates, as the expenses were for promoting soft drinks, not the concentrates themselves. However, the inclusion of royalty charges paid for using a trademark in the assessable value was upheld, except for soda water bottles where no sale of concentrates occurred. The appeal was partly allowed, with the demand on advertisement expenses being set aside and the inclusion of royalty charges being upheld, except for soda water bottles. en-us Wed, 18 Oct 1995 00:00:00 +0530 Tue, 22 Apr 2014 15:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164335 The Tribunal set aside the demand to include advertisement expenses in the assessable value of soft drink concentrates, as the expenses were for promoting soft drinks, not the concentrates themselves. However, the inclusion of royalty charges paid for using a trademark in the assessable value was upheld, except for soda water bottles where no sale of concentrates occurred. The appeal was partly allowed, with the demand on advertisement expenses being set aside and the inclusion of royalty charges being upheld, except for soda water bottles. Case-Laws Central Excise Wed, 18 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164335