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    <title>2018 (4) TMI 1023 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled that 50% advertisement expenses borne by the dealer should not be included in the assessable value of finished goods. Citing relevant case law, the Tribunal emphasized that such expenses do not constitute extra consideration to the manufacturer. The decision, delivered on 27/03/2018, favored the appellant, setting aside the impugned orders and establishing a clear legal position on the treatment of advertisement expenses in the assessable value of goods supplied by manufacturers.</description>
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      <title>2018 (4) TMI 1023 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=358912</link>
      <description>The Tribunal ruled that 50% advertisement expenses borne by the dealer should not be included in the assessable value of finished goods. Citing relevant case law, the Tribunal emphasized that such expenses do not constitute extra consideration to the manufacturer. The decision, delivered on 27/03/2018, favored the appellant, setting aside the impugned orders and establishing a clear legal position on the treatment of advertisement expenses in the assessable value of goods supplied by manufacturers.</description>
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