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TMI Blog2017 (2) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... ssable value arrived at under Rule 6(b)(ii) of Central Excise(Valuation) Rules, 1975 - appeal dismissed - decided against Revenue. - E/2912/02 And E/CO/21/03 - A/85524-85525/17/EB - Dated:- 23-1-2017 - Mr Ramesh Nair, Member(Judicial) And Mr. C.J. Mathew, Member(Technical) Shri. Ajay Kumar, Jt. Commissioner(A.R.) for the Appellants Shri. V.K. Godbole, General Manager for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat for the purpose of valuation under Rule 6(b)(ii) of Central Excise (Valuation) Rules, 1975/Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods), 2000 marketing expenses is not includible. Being aggrieved by the Commissioner(Appeals) s order Revenue filed this appeal. 2. Shri. Ajay Kumar, Ld. Jt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder No. A/42-44/06/WZB/C-II/EB dated 28-11-2005 categorically held that marketing expenses is not includible in the assessable value arrived at under Rule 6(b)(ii) of Central Excise(Valuation) Rules, 1975. This Tribunal in the order dated 24-10-2005 passed following order: Revenue is in appeal. The respondents were issued a show cause notice dt. 14/8/98 asking them to show cause why the valua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Mafatlal Industries Ltd (supra), it was held that 'the cost of marketing expenses has nothing to do with the manufacture and hence is not includible in the cost of production determined under Title 6(b)(ii) of the Central Excise (Valuation) Rues, 1975. Hence this appeal. Following the decision in the case of Raymonds Ltd vs CCEX Auranaabad 2001 (129) ELT 327 (Tribunal-LB), where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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