1998 (3) TMI 203

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..... The respondent manufactured and sold talcum powder, containers bearing the name of the purchaser to M/s. Lakme Ltd. The department proposed to include the assessable value to such talcum powder the cost incurred by M/s. Lakme Ltd. on advertisement of the products on the ground that it contributed to marketability of the product manufactured by the respondent. Adjudicating upon the notice the .....

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..... l degree for the manufacturer and the dealer. This supports the view that unless the advertisement directly benefited the manufacturer of the excisable goods its cost could not be added. In the present case, the finding of the Assistant Collector that the transactions between the respondent and M/s. Lakme Ltd. are those between principals and there was no relationship of manufacturer and distribut .....

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