2006 (6) TMI 39

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....des. The issue relates to re-imbursement of advertisement and sales promotion expenses incurred by the big show room owners or dealers on the fabric or goods supplied by the appellant. It is alleged to form as component of assessable value in terms of Section 4 of Central Excise Act, 1944. The appellant manufactures and sells fabric to Dealer/Distributor and Retailers. The Ld. Counsel for the appe....

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....reported in 2005 (68) RLT 252 (SC) =2005 (183) ELT 132 (Supreme Court) wherein it is held that where there is no "enforceable legal rights" rested kin the seller to insist on advertisement by the buyer, no inclusion or addition can be made to the assessable value for amounts spent on the advertisement by the buyer. The ld. Counsel discounted the provision of Rule 6 of the Central Excise Valuation ....

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....4 (172) ELT 289 (SC) and referred to paragraph 55 of the said judgment which is reproduced as under :-   "It must be borne in mind that central excise duty cannot be equated with sales tax. They have different connotations and apply in different situations. Central excise duty is chargeable on the excisable goods and not on the goods which are not excisable. Thus, a 'goods' which i....