https://www.taxtmi.com/caselaws?id=272346 The Tribunal allowed the appeal, setting aside the order to add advertisement costs to the assessable value. It emphasized that unless manufacturers had a legal right to enforce dealer advertising expenses, such costs should not be included. The decision highlighted the voluntary nature of dealer participation in advertising and the distinction between optional and mandatory cost-sharing arrangements in determining assessable value. The judgment underscored the importance of mutual interest in joint advertisements, ultimately ruling in favor of the appellant. en-us Wed, 10 Feb 2016 00:00:00 +0530 Fri, 04 Nov 2016 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272346 The Tribunal allowed the appeal, setting aside the order to add advertisement costs to the assessable value. It emphasized that unless manufacturers had a legal right to enforce dealer advertising expenses, such costs should not be included. The decision highlighted the voluntary nature of dealer participation in advertising and the distinction between optional and mandatory cost-sharing arrangements in determining assessable value. The judgment underscored the importance of mutual interest in joint advertisements, ultimately ruling in favor of the appellant. Case-Laws Central Excise Wed, 10 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272346