2000 (9) TMI 823

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..... er : Gowri Shankar, Member (T)]. The question for consideration in this appeal is the liability for inclusion in the assessable value of the goods manufactured by the appellant of expenses incurred by it for advertising. Adjudicating on the notice proposing such inclusion the Collector in the order impugned before us has held these expenses includable. 2. The contention of the assessee thr .....

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..... e places great significance is no answer. If that is the case all other items shown in the balance sheet, such as wages, salaries, packing cost of material, computer hire charges should separately be included in the assessable value. The attempt by the departmental representative then to extricate himself by saying that advertising charges stand on different footing from the other charge is clearl .....

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