1999 (5) TMI 561

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..... er : C.N.B. Nair, Member (T)] . This appeal of Polar Industries Ltd. relates to valuation of goods (fans) sold to M/s. Polar International. The impugned proceedings considered the buyer to be a related person and ordered that the advertising cost incurred by the buyer must be added to the assessable value of the manufacturer. 2. Arguing the appeal, learned Counsel Sh. Laxmi Kumaran points o .....

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..... ubmits that the issue involved in this case is squarely covered by the decision of the Tribunal in the case of Havmor Ice Cream Company v. Collector of Customs, Ahmedabad reported in 1997 (89) E.L.T. 65 (Tribunal) wherein in an identical case the Tribunal held that there is no justification to treat the buyer and the seller as related persons or to add the advertising expenses of the distributor t .....

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..... e findings in the impugned order. 4. We have perused the records and have considered the submissions made by both sides. We find that the order to load the assessable value by an amount equal to the advertisement cost is not maintainable on the basis of the finding that the persons are related parties. This finding is, therefore, to be seen in the context of the relationship between the buyer an .....

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