https://www.taxtmi.com/caselaws?id=438 The Court dismissed the department's appeal, upholding the Tribunal's decision that advertisement expenses incurred by a marketing services company for promoting aerated products should not be included in the assessable costs of non-alcoholic beverages manufactured by the respondent. The Court emphasized the distinction between advertisement costs incurred by the marketing services company and the manufacturer, citing a previous case involving similar issues. The judgment underscored the significance of contractual obligations and legal precedents in determining assessable costs under excise laws. The appeals were dismissed without costs. en-us Wed, 16 Mar 2005 00:00:00 +0530 Thu, 09 Apr 2020 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438 The Court dismissed the department's appeal, upholding the Tribunal's decision that advertisement expenses incurred by a marketing services company for promoting aerated products should not be included in the assessable costs of non-alcoholic beverages manufactured by the respondent. The Court emphasized the distinction between advertisement costs incurred by the marketing services company and the manufacturer, citing a previous case involving similar issues. The judgment underscored the significance of contractual obligations and legal precedents in determining assessable costs under excise laws. The appeals were dismissed without costs. Case-Laws Central Excise Wed, 16 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438