2001 (8) TMI 1155

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....ri T.D. Bodade, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the includibility in the assessable value of the hoists manufactured by the appellant of that part of the advertisement incurred by it and later recovered from its buyer, Batliboi & Co. Ltd. These costs specifically are not includible in the assessable value of th....