2001 (9) TMI 140 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeals E/3085/2000 and E/3084/2000. The Commissioner (Appeals) erred in including advertising and marketing costs in the valuation of yarn for duty assessment under Rule 6(b)(ii) of the Valuation Rules. The Tribunal held that marketing and sales expenses should not be included in the assessable value as they are incurred after manufacture and do not relate to the manufacturing cost. The impugned orders were set aside.