TaxTMI 
TaxTMI 
1998 (12) TMI 390
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.... the Respondent. [Order per : A.C.C. Unni, Member (J)]. - The appellants are engaged in the manufacture of soft drink concentrates which were earlier classified under Chapter Heading 33.02 of the Central Excise Tariff Act and subsequently under Chapter 21. They are also owners of the brand name "Lehar". They sell the concentrates to bottlers under Franchise agreement which permits the bottlers ....
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....were provisionally approved by the Asstt. Collector. Subsequently show cause notices were issued to the appellants to explain why the prices should not include the royalty amounts, the sales promotion and advertisement costs and why the duties short-levied on this count should not be recovered from them. After adjudication, the Asstt. Collector passed the Order-in-Original approving the price list....
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....ept in respect of soda bottles (where there was no concomitant sale of concentrate) would be includible in the assessable value. As regards advertisement and sales promotion costs, which the Department had failed to link with a promotion of marketability of the concentrate, he held that these could not be added to the assessable value of the concentrate. The case was, therefore, remanded to the As....