https://www.taxtmi.com/caselaws?id=330735 The Tribunal set aside the duty demand on advertisement costs and promotional materials in the case involving a motor vehicle manufacturer. The Tribunal ruled that dealer expenses under the Joint Advertisement and Sales Promotion Policy (JASP) were not additional consideration for duty purposes. Additionally, the cost of promotional materials provided to dealers was not considered as part of the assessable value. The Tribunal concluded that dealer expenses and promotional materials did not constitute additional consideration unless the manufacturer had an enforceable right, ultimately allowing the appeal and providing consequential relief. en-us Wed, 25 May 2016 00:00:00 +0530 Thu, 04 Aug 2016 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330735 The Tribunal set aside the duty demand on advertisement costs and promotional materials in the case involving a motor vehicle manufacturer. The Tribunal ruled that dealer expenses under the Joint Advertisement and Sales Promotion Policy (JASP) were not additional consideration for duty purposes. Additionally, the cost of promotional materials provided to dealers was not considered as part of the assessable value. The Tribunal concluded that dealer expenses and promotional materials did not constitute additional consideration unless the manufacturer had an enforceable right, ultimately allowing the appeal and providing consequential relief. Case-Laws Central Excise Wed, 25 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330735