2005 (3) TMI 11

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....rinks and Advertising Marketing Services Pvt. Ltd. (SAMS for short) to advertise the aerated products and manufactured by the third party bottlers could be includible in the assessable costs of the non- alcoholic beverages (NABB) manufactured by the respondent. NABB is a concentrate which is sold under agreements to various bottlers throughout the country who after processing the concentrate bottl....

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....dent in respect of clearances of NABB made for the period 1-3-1989 to November, 1993. 3. Both the departmental authorities relied on the decision of this Court in Union of India & Ors. etc. v. Bombay Tyre International Ltd. etc. - 1984 (1) SCR 347 as well as Philips India v. C.C.E. - 1997 (91) E.L.T. 540 to hold that the advertisement costs incurred by SAMS under its agreement with the bottlers....

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....any reasonable basis. In that case the Tribunal had held: "Advertisement expenses incurred for the soft drinks products manufactured by the bottlers cannot be included in the assessable value of concentrates manufactured by the appellants even by applying the ratio of Supreme Court judgment in the Bombay Tyre International case (supra) according to which it is only the advertisement and sales prom....