1999 (5) TMI 178 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi involved appeals related to the valuation of generating sets manufactured by M/s. Birla Yamaha Ltd. The appeals were about the addition of advertisement costs and free service charges to the assessable value. The tribunal found no justification for adding these costs as there was no joint advertisement with dealers and the cost of free services was already included in the assessable value. The appeal by the Revenue failed, and the appeals of Birla Yamaha Ltd. were allowed.