2005 (7) TMI 529

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....rage concentrates (Non-alcoholic Beverage Base (NABB).  These are sold to bottlers who dilute them and sell as soft drinks. The dispute is about the excise valuation of NABB. During the relevant period, the appellants were charging, in addition to the price of NABB, amounts towards advertisement from the buyers of NABB.  These advertisement charges were for promotion of beverages. The excise authorities took the view that such collection of additional amounts was only a device and actually the amount represented part of the value of NABB. For this reason, it was alleged that the amount realised towards advertisement costs of bevarages should also form part of assessable value of NABB. 3. When the matter came up for adjudic....

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....ivil Appeal No.6460-6483/99 in the case of Commissioner of Central Excise, Mumbai v. M/s. Parle International Ltd. The learned counsel has taken us through the judgment in detail and has shown that the dispute in the later case was also whether the advertisement costs for beverages could form part of the assessable value of NABB and the Apex Court held that it is not to be. The Court observed as under : "The Tribunal reversed the findings of the departmental authorities on appeal.  The Tribunal found, as a fact, that there was a distinction between the advertisement costs incurred by the respondent and the advertisement costs incurred by SAMs.  It followed the earlier decision of the Tribunal in Pepsi Foods Ltd. v. Collector of....