https://www.taxtmi.com/caselaws?id=54200 Advertisement and publicity charges incurred by a brand owner for its own branded goods, when goods are manufactured on job work basis and the expenditure is not incurred on behalf of the manufacturer, are not includible in the manufacturer's assessable value for central excise. On that footing, such charges cannot be treated as additional consideration payable by the buyer on behalf of the assessee, and the related duty demand, penalty, and interest fail. en-us Fri, 08 Jul 2005 00:00:00 +0530 Mon, 18 Oct 2010 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54200 Advertisement and publicity charges incurred by a brand owner for its own branded goods, when goods are manufactured on job work basis and the expenditure is not incurred on behalf of the manufacturer, are not includible in the manufacturer's assessable value for central excise. On that footing, such charges cannot be treated as additional consideration payable by the buyer on behalf of the assessee, and the related duty demand, penalty, and interest fail. Case-Laws Central Excise Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54200