1999 (5) TMI 561 - AT - Central Excise

Summary

The appeal at Appellate Tribunal CEGAT, New Delhi involved the valuation of goods sold to a buyer considered related. The order to add buyer's advertising cost to manufacturer's assessable value was deemed unjustified. The Tribunal found no basis to treat buyer and seller as related parties or to include advertising expenses in assessable value. The appeal was allowed, citing lack of legal basis for the addition of advertising cost to the goods' value.