https://www.taxtmi.com/caselaws?id=264541 The Appellate Tribunal ruled in favor of the revenue, allowing the appeal regarding the correct value assessment of confectionery items sold to Coca Cola (India) Ltd. The Tribunal emphasized the importance of considering obligations in agreements, the impact of advertisement as additional consideration, and relevant case laws in determining the assessable value. The judgment highlighted that the prices offered to Coca Cola (India) Ltd. were below the normal wholesale price, justifying the addition of additional consideration for advertisement to the assessable value. en-us Mon, 07 Sep 2015 00:00:00 +0530 Mon, 22 Feb 2016 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264541 The Appellate Tribunal ruled in favor of the revenue, allowing the appeal regarding the correct value assessment of confectionery items sold to Coca Cola (India) Ltd. The Tribunal emphasized the importance of considering obligations in agreements, the impact of advertisement as additional consideration, and relevant case laws in determining the assessable value. The judgment highlighted that the prices offered to Coca Cola (India) Ltd. were below the normal wholesale price, justifying the addition of additional consideration for advertisement to the assessable value. Case-Laws Central Excise Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264541