https://www.taxtmi.com/caselaws?id=165734 Publicity and advertisement expenses may be deducted from assessable value under excise valuation only if they are actually incurred and wholly unrelated to manufacture or production of the goods. Where, in an ongoing business, such expenditure has a mixed character and relates partly to manufacturing activity and partly to selling activity, excise authorities must apportion it on a rational basis, and only the manufacturing-related portion may be included in assessable value. The computation is to be made on the basis of total clearances during the relevant period, not domestic sales alone. Relief is therefore confined to the portion of expenditure satisfying these conditions. en-us Mon, 22 Sep 1980 00:00:00 +0530 Fri, 08 Aug 2014 15:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165734 Publicity and advertisement expenses may be deducted from assessable value under excise valuation only if they are actually incurred and wholly unrelated to manufacture or production of the goods. Where, in an ongoing business, such expenditure has a mixed character and relates partly to manufacturing activity and partly to selling activity, excise authorities must apportion it on a rational basis, and only the manufacturing-related portion may be included in assessable value. The computation is to be made on the basis of total clearances during the relevant period, not domestic sales alone. Relief is therefore confined to the portion of expenditure satisfying these conditions. Case-Laws Central Excise Mon, 22 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165734