1999 (5) TMI 178

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..... air, Member (T)]. All these appeals relate to valuation of generating sets manufactured by M/s. Birla Yamaha Ltd. 2. Arguing the appeals of M/s. Birla Yamaha Ltd., learned Counsel Shri V. Sridharan submits that their appeals are with regard to ordering the addition of Rs. 70.00 per generating set towards advertisement cost in their assessable value. He submitted that during the relevant p .....

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..... the assessable value on which duty had already been paid. He, therefore, submitted that there was no justification for further addition to the assessable value which already included the cost of services also. 5. We have perused the records and have considered the submissions of both sides. The facts of the case are that no joint advertisement was carried out by the manufacturer and the dealer .....

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