https://www.taxtmi.com/caselaws?id=265492 Reimbursement of 50% of advertisement expenditure paid to dealers and AMAs was held not to form part of the assessable transaction value for central excise purposes. Although section 4(3)(d) of the Central Excise Act includes amounts payable by the buyer to, or on behalf of, the assessee in connection with sale, the advertisements were found to promote the dealers as sellers of the assessee's products rather than to advertise the goods themselves. The reimbursement was made out of sale proceeds already realised or recoverable from the dealers and was not an amount over and above the sale price. The Revenue's cited authorities were treated as factually distinguishable, and the reimbursement was excluded from transaction value. en-us Thu, 19 Mar 2015 00:00:00 +0530 Wed, 08 Feb 2017 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265492 Reimbursement of 50% of advertisement expenditure paid to dealers and AMAs was held not to form part of the assessable transaction value for central excise purposes. Although section 4(3)(d) of the Central Excise Act includes amounts payable by the buyer to, or on behalf of, the assessee in connection with sale, the advertisements were found to promote the dealers as sellers of the assessee's products rather than to advertise the goods themselves. The reimbursement was made out of sale proceeds already realised or recoverable from the dealers and was not an amount over and above the sale price. The Revenue's cited authorities were treated as factually distinguishable, and the reimbursement was excluded from transaction value. Case-Laws Central Excise Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265492