https://www.taxtmi.com/caselaws?id=343650 The Tribunal ruled in favor of the appellant, M/s. Ford India Pvt. Ltd., holding that the advertisement expenses incurred by dealers should not be included in the assessable value of cars under Section 4 of the Central Excise Act, 1944. The Tribunal found that there was no legal enforceability for dealers to incur these expenses, and the expenses did not constitute an extraneous consideration beyond the price of the cars. The decision aligned with established case law principles, and the appeal was allowed with consequential relief. en-us Wed, 26 Apr 2017 00:00:00 +0530 Wed, 03 Jan 2018 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343650 The Tribunal ruled in favor of the appellant, M/s. Ford India Pvt. Ltd., holding that the advertisement expenses incurred by dealers should not be included in the assessable value of cars under Section 4 of the Central Excise Act, 1944. The Tribunal found that there was no legal enforceability for dealers to incur these expenses, and the expenses did not constitute an extraneous consideration beyond the price of the cars. The decision aligned with established case law principles, and the appeal was allowed with consequential relief. Case-Laws Central Excise Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343650