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TMI Blog2006 (6) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... able value of fabrics - Appeal No. E/2895/2005-Mum - Final Order No. A/1850/WZB/2006-CIII(EB) - Dated:- 19-6-2006 - We heard both sides. The issue relates to re-imbursement of advertisement and sales promotion expenses incurred by the big show room owners or dealers on the fabric or goods supplied by the appellant. It is alleged to form as component of assessable value in terms of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertising on behalf of the appellant the ld. Counsel relied on the decision of the apex court in the case of Collector Vs. Besta Cosmetic Ltd. reported in 2005 (68) RLT 252 (SC) =2005 (183) ELT 132 (Supreme Court) wherein it is held that where there is no enforceable legal rights rested kin the seller to insist on advertisement by the buyer, no inclusion or addition can be made to the assessable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied on the decision of the apex court in the case of Commissioner of Central Excise Vs. ACER India Ltd. reported in 2004 (64) RLT 719 (SC) =2004 (172) ELT 289 (SC) and referred to paragraph 55 of the said judgment which is reproduced as under :- It must be borne in mind that central excise duty cannot be equated with sales tax. They have different connotations and apply in different situatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 300. 3. It would be pertinent to mention that no evidence has been brought on record to show that the buyers were under legal obligation to bear such expenses, as such following the ratio of the decision the case of ACER India Ltd. The Appeal deserves to be allowed. 4. After hearing, perusal of records and the case laws relied on by both sides, we find that applying the ratio of the apex cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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