https://www.taxtmi.com/caselaws?id=53910 The Tribunal ruled in favor of the appellant, determining that they and M/s. Murkumbi Bio-Agro Pvt. Ltd were not related persons. Consequently, the advertisement and promotional expenses incurred by MBAPL were not to be included in the assessable value. The Tribunal found no connection between the expenses and the transaction value of the appellant, leading to the appeal being allowed. en-us Tue, 25 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 18:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53910 The Tribunal ruled in favor of the appellant, determining that they and M/s. Murkumbi Bio-Agro Pvt. Ltd were not related persons. Consequently, the advertisement and promotional expenses incurred by MBAPL were not to be included in the assessable value. The Tribunal found no connection between the expenses and the transaction value of the appellant, leading to the appeal being allowed. Case-Laws Central Excise Tue, 25 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53910