https://www.taxtmi.com/caselaws?id=351894 The Tribunal held that the 50% advertisement expenses borne by dealers/distributors should not be included in the assessable value of the appellant's goods under the Central Excise Act. The expenses were deemed not to constitute additional consideration flowing to the appellants. Relying on various precedents, the Tribunal set aside the lower authority's decision, ruling in favor of the appellants and allowing the appeals. The judgment was delivered on 30/11/2017. en-us Thu, 30 Nov 2017 00:00:00 +0530 Mon, 25 Dec 2017 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351894 The Tribunal held that the 50% advertisement expenses borne by dealers/distributors should not be included in the assessable value of the appellant's goods under the Central Excise Act. The expenses were deemed not to constitute additional consideration flowing to the appellants. Relying on various precedents, the Tribunal set aside the lower authority's decision, ruling in favor of the appellants and allowing the appeals. The judgment was delivered on 30/11/2017. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351894