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TMI Blog2017 (4) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court in the case of CCE, Surat Vs Surat Textile Mills Ltd., [2004 (4) TMI 81 - SUPREME COURT OF INDIA], wherein it was held that only when a manufacturer has enforceable legal right against his customers/ dealers to insist on incurring of expenses on advertisement, the advertisement expenses incurred by the dealers can be added to the assessable value - amount not to be included in assessable v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes, P.D. Pumps and parts thereof falling under Chapter 84 and 85 of the Central Excise Tariff Act, 1985. The assessee-Appellants sold their finished goods through a network of dealers located all over the country. In order to promote the sale of their finished goods, they carried out certain advertising/publicity activities through various channels i.e. newspapers, television, hoardings etc. and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the scheme of Joint Publicity Scheme (JPS) . According to the scheme, 70% expenditure incurred by the dealers was reimbursed, however, remaining 30% of the expenditure was borne by the respective dealers. 6. From the record, it appears that 70% expenses were already included in the assessable value by the assessee-Appellants. The dispute is regarding 30% expenses borne by the dealers. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 566 (Tri.-Del) as well as in the assessee-Appellants own case, Final Order No.57634057636/2013 dated 04.09.2013. 7. In the light of the above settled legal position, we find no reason to sustain the impugned order. Hence, the order passed by the Commissioner (Appeals) is hereby set aside. 8. In the result, the appeal filed by the assessee-Appellants is allowed. (Dictated pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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