2012 (1) TMI 125

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....hri J.S. Negi, AR, for the Respondent. ORDER This appeal is directed against Order-in-Appeal No. KS/164/VAPI/2006, dated 29-9-06. 2. The relevant facts that arise for consideration are the appellant herein is a manufacturer of pipes. The appellant herein collects 50% of the advertisement charges from the distributor or in other wards reimburses of the 50% of the advertisement charges spen....

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....d the demands raised on the appellant. 3. Ld. Counsel appearing on behalf of the appellant would submit that the issue involved in this case is well settled. It is his submission that the first appellate authority has erred in upholding the findings of the adjudicating authority. He would rely upon the decision of the Tribunal in the case of Toyota Kirloskar Motors Ltd. - 2007 (217) E.L.T. 104 ....

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..... The issue to be decided in this case is whether the 50% of the amount of advertisement expenses reimbursed by the appellant to distributors/dealers is to be included in the transaction value of the final products or not. 7. It is an admitted position that out of the total advertisement expenses incurred by the distributors as well as the dealers, the appellant herein reimburses 50% amount and....