2001 (3) TMI 701

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....e Respondent. [Order per : Gowri Shankar, Member (T)]. -  In the order impugned in this appeal, the Commissioner has confirmed the demand for duty issued to Power Build Limited, the appellant before us, on the ground that advertising expenses incurred by it, which was reimbursed to it by buyers of the goods manufactured by it should form part of their assessable value. He has also impos....

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....acturer as an element of the sale price of the goods. That is to say, the manufacturer, while determining the sale price of the goods, will take into account the expenses incurred by him in advertising. The appellant had in fact, contended in the reply to the show cause notice that it was not correct to say that these costs were not included in the sale price. Whether the costs were included or no....