2006 (11) TMI 703

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.... 1. This appeal of the department is against an order passed by the Commissioner (Appeals) holding that the cost of advertisement expenses incurred by the dealers and reimbursed to them by the assessee was not to be included in the assessable value, of the goods supplied by the latter. 2. After examining the records and hearing both sides, we find that the question whether such advertisement....

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.... drawn between the two cases by the Revenue in the present appeal is misconceived inasmuch as, in the present case also, there was an arrangement between the assessee and their dealers for sharing the cost of advertiser lent. The practice was that the dealers would initially bear the cost of advertisements and would subsequently issue debit notes to the assessee for reimbursement of 50% of such co....