1999 (7) TMI 273 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal by the department regarding the assessable value of 'Promise' toothpaste manufactured by M/s. Besta Cosmetics Ltd. The Tribunal held that sales promotion expenses incurred by the buyer should not be included in the assessable value, based on the judgment of the Supreme Court in Philips India Ltd., 1997 (91) E.L.T. 540. The Tribunal also found that the relationship between M/s. Besta Cosmetics Ltd. and Balsara Hygiene Products Ltd. was not substantial enough to affect the assessable value. The appeal was dismissed.