1997 (12) TMI 254 - AT - Central Excise

Summary

The appellate tribunal in New Delhi overturned an order from the Additional Collector of Central Excise, Faridabad, which demanded duty on amounts collected by a ceramic tile manufacturer for printed tiles and other expenses. The tribunal ruled that the collected amounts from dealers for printed tiles, hiring stalls, and joint advertisement costs should not be included in the assessable value for duty calculation. The appeal was allowed.