2009 (1) TMI 549

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.... Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both sides, we find that the dispute relates to the assessable value of the aerated water manufactured by the appellant and supplied to M/s Surat Bottling Company under contract. It is seen that there was earlier dispute about the price list which was held in favour of the appell....

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....rat Bottling Co. under a contract price. The said price stands raised by the Commissioner (Appeals) on the ground that the advertising expenses incurred by M/s Surat Bottling Co. are required to be added in the assessable value in as much as both are the franchisee of the same holding company M/s Pepsico India Holding Pvt. Ltd. and as such are related. 3. We find that the goods have been s....