1998 (3) TMI 203 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal by the department regarding the inclusion of advertisement costs in the assessable value of talcum powder sold by the respondent to M/s. Lakme Ltd. The tribunal held that unless the advertisement directly benefited the manufacturer, its cost could not be added to the assessable value. The tribunal found no reason to interfere and confirmed the lower authorities' decision.