https://www.taxtmi.com/caselaws?id=755704 CESTAT Ahmedabad held that advertisement costs incurred by dealers/distributors should not be included in the assessable value of excisable goods manufactured by the appellant. The tribunal distinguished between dealer advertisements promoting their dealership versus product advertisements, finding that dealer-focused advertisements, even if partially reimbursed by the manufacturer, do not form part of the transaction value. Following precedent from Henkel Adhesives case, the tribunal ruled that such costs remain excluded from assessable value even post-2000 amendments to Section 4 and Valuation Rules. The impugned order was set aside and appeal allowed. en-us Tue, 16 Jul 2024 00:00:00 +0530 Thu, 18 Jul 2024 06:39:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755704 CESTAT Ahmedabad held that advertisement costs incurred by dealers/distributors should not be included in the assessable value of excisable goods manufactured by the appellant. The tribunal distinguished between dealer advertisements promoting their dealership versus product advertisements, finding that dealer-focused advertisements, even if partially reimbursed by the manufacturer, do not form part of the transaction value. Following precedent from Henkel Adhesives case, the tribunal ruled that such costs remain excluded from assessable value even post-2000 amendments to Section 4 and Valuation Rules. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755704