https://www.taxtmi.com/caselaws?id=334804 The Tribunal held that advertisement expenses incurred by dealers and promotional materials sold to them should not be included in the assessable value. It emphasized the need for an enforceable legal right for manufacturers to demand such expenses from dealers. The decision highlighted that without a legal obligation on dealers to purchase promotional materials, such expenses should not be considered in the assessable value. The appeal was allowed, and the impugned order was set aside, providing clarity on the criteria for including such costs in the assessable value. en-us Tue, 04 Oct 2016 00:00:00 +0530 Mon, 21 Nov 2016 23:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334804 The Tribunal held that advertisement expenses incurred by dealers and promotional materials sold to them should not be included in the assessable value. It emphasized the need for an enforceable legal right for manufacturers to demand such expenses from dealers. The decision highlighted that without a legal obligation on dealers to purchase promotional materials, such expenses should not be considered in the assessable value. The appeal was allowed, and the impugned order was set aside, providing clarity on the criteria for including such costs in the assessable value. Case-Laws Central Excise Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334804