2010 (8) TMI 297

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....p;    Shri D.K. Trivedi, Advocate, for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both sides at length, we find that the appellant, who is engaged in manufacture of I.C. Diesel Engines, falling under Chapter Heading 8408.00 and who were selling their goods through related persons, recovered certain amo....

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....thorities below that the amount recovered from their traders/dealers by way of raising debit note are reimbursement of advertising and publicity/promotion expenses incurred by the dealers but undertaken by the appellant. However, it is seen that apart from taking the above plea that such expenses were reimbursement of advertising material supplied by the manufacturer to their dealers and so such e....

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....g charges are to be included in the assessable value of the final product manufactured by the appellant. 3. Inasmuch as the appellant has failed to show by way of any evidence that such advertisement was done by the dealer and the appellant was only helping them and said amount recovered from the dealer is consideration of supply of advertising material, we find no infirmity in the views ....