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2015 (10) TMI 767 - CESTAT MUMBAIValuation - advertisement by the dealers - duty on the amount reimbursed by the appellant to the dealers - Held that:- Any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, whether payable at the time of the sale or at any other time, but not limited to, any amount charged for, or to make provision for, advertising or publicity, marketing and selling organization expenses etc. Thus, if any amount is spent by AMA or dealer for advertisement or publicity, the same will form part of the transaction value. However, in the present case, we note that AMAs are not advertising the goods per se but what they are doing is to put an advertisement such as in Yellow Pages and in other places like bill-board so as to indicate that they are dealers of INDEF equipment. The appellant has produced copy of certain advertisement which have been made in the Yellow Pages or the bill board which have been put on the sides of the road. - advertisements are mainly to the effect that a particular dealer deals in the product of the appellant. Thus, these advertisements cannot be called as advertisements for the manufactured goods but are advertisements of the dealer. Undoubtedly, such advertisement indirectly helps the appellant and it is for this reason that they are reimbursing 50% of the expenses. - this is an amount which is paid by the appellant to its dealer out of the sale proceeds or the value already recovered or to be recovered by the appellant from its AMAs/dealers. Thus, the said amount cannot be considered as additional consideration. - Decided in favour of assessee.
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