https://www.taxtmi.com/caselaws?id=52264 Shared advertisement expense reimbursements received under an agreed formula between co-manufacturers of the same soft drinks were not consideration attributable to the assessee's clearances. The reimbursement was treated as a common marketing arrangement benefiting both manufacturers, not as payment for the goods manufactured by the assessee. On that basis, the amount was held not includible in assessable value for central excise duty, and the issue was decided in favour of the assessee. en-us Wed, 02 Jul 2003 00:00:00 +0530 Mon, 04 Oct 2010 15:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52264 Shared advertisement expense reimbursements received under an agreed formula between co-manufacturers of the same soft drinks were not consideration attributable to the assessee's clearances. The reimbursement was treated as a common marketing arrangement benefiting both manufacturers, not as payment for the goods manufactured by the assessee. On that basis, the amount was held not includible in assessable value for central excise duty, and the issue was decided in favour of the assessee. Case-Laws Central Excise Wed, 02 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52264