TaxTMI 
TaxTMI 
2007 (7) TMI 76
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....tment are engaged in the manufacture of aerated water. During the period 1994-95, they had manufactured aerated water, on job work basis, and cleared the same to M/s. Sakthi Soft Drinks Ltd., their sole selling agents. The appellants paid duty on the basis of the price list filed by them with the department on 1-3-1994. These goods, which were cleared under various brand names viz. Gold Spot, Thum....
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....tial duty on the basis of the price at which M/s. Sakthi Soft Drinks Ltd. sold the goods to their customers. The assessee contested the proposal for enhancement of assessable value. In adjudication, the original authority dropped the proceedings after accepting the price declared by the assessee as 'normal price' under Section 4 of the Act and ordered finalisation of assessments accordingly. The o....
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....t finding mutuality of interest between the respondents and M/s. Sakthi Soft Drinks Ltd. it is stated that the price declared by the respondents did not include costs like selling and distribution expenses, advertisement expenses, warehousing charges etc. It is also stated that the advertisement expenses incurred by M/s. Sakthi Soft Works Ltd. were tantamount to expenditure of the respondents and,....
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....ent expenses incurred by a buyer of excisable goods on his own account is includible in the assessable value of such goods in the hands of its manufacture is no longer res integra inasmuch as it has been consistently held by the Apex Court and this Tribunal that such advertisement charges would not be includible in the assessable value. Even in a case where advertisement expenses are shared by a m....