1998 (3) TMI 203

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.... Secretary, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The respondent manufactured and sold talcum powder, containers bearing the name of the purchaser to M/s. Lakme Ltd. The department proposed to include the assessable value to such talcum powder the cost incurred by M/s. Lakme Ltd. on advertisement of the products on the ground that it contributed to marketability of t....

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....to the assessable value of the product. It said that the advertisement benefited in equal degree for the manufacturer and the dealer. This supports the view that unless the advertisement directly benefited the manufacturer of the excisable goods its cost could not be added. In the present case, the finding of the Assistant Collector that the transactions between the respondent and M/s. Lakme Ltd. ....