1999 (7) TMI 273

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....ri H.C. Daruwalla, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - M/s. Besta Cosmetics Ltd., Vapi, is the respondent to this appeal by the department. It was at the relevant time, engaged in the manufacture inter alia of toothpaste. It manufactured two varieties of the product, one bearing the brand name "Promise" which belong to Balsara Hygiene Products Ltd., (Bals....

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....e finding of the Assistant Collector, that the assessable value of 'Babool' should be the price at which it was sold by Balsara to its dealers. This finding of the Collector (Appeals) has been set aside by the Tribunal on appeal by the assessee, by applying the ratio of the judgment of the Supreme Court in Philips India Ltd., 1997 (91) E.L.T. 540 that sales promotion expenses incurred by the buyer....

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...., but by itself could not establish a relationship between two companies. The contention that the two companies have a common registered office has also not been substantiated. A letter from Balsara shows its registered office to be at Bangalore. The registered office of the respondent stated in the appeal to be at Mumbai. This ground therefore fails. 4. The other ground is that the relati....