2006 (10) TMI 281

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....t. As the duty was on ad valorem terms, assessments were made treating whole sale price as assessable value. 2. During 1994-95 Pepsi Foods Ltd. issued certain credit notes to the appellant. Under the impugned order, it has been held that the amounts represented in the credit notes are required to be included for the purpose of Central Excise Duty. We may read the finding :- "6. As regards merits, these expenses which are sought to be included in the assessable value by the impugned order were a part of the advertisement, marketing and sales promotion activities incurred by the appellant and were reimbursed to them partly by M/s P.F.L. As per the judgment of Hon'ble Supreme Court in the case of U.O.I. v. Bombay Tyre International ....

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....e of the reimbursed costs were incurred in far away places where Pepsi bottled by the appellant was not being sold. Learned counsel would contend that if those costs are to form part of the assessable value, it should be the value of goods produced by Pepsi Foods Ltd. 4. Learned SDR would point out that since the soft drink in question is of Pepsi brand and the cost is incurred towards advertisement of soft drinks, the lower authorities were right in ordering the inclusion of those costs in the assessable value of soft drinks. 5. We may note a summary of the credit notes first :- Credit Note No. Amount (in Rs.)   Reason 747/30-12-94 54,756   On account of aerated water supplied by appellant ....