2018 (4) TMI 1023

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..... be included in the assessable value or otherwise? - Held that: - the 50% advertisement expenses are borne by the dealer. Since this amount is not flowing to the manufacturer, it cannot be said that there is an extra consideration - there is no question of inclusion of any amount, which is not flowing to the appellant. Hon'ble Supreme Court in the case of TVS Motors [2015 (12) TMI 874 - SUPREME CO .....

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..... 2016 (331) ELT3 (SC) (b) Hero Honda Motors Ltd. Vs. Commissioner of Central Excise, Delhi-ill - 2015 (324) ELT 404 (Tri-Dei) (c) Hercules Hoists Ltd. Vs. Commissioner of Central Excise, Mumbai-ill - 2016 (343) ELT 449 (Tri-Mum). 3. Shri N.N. Prabhuedesai, learned Supdt. (AR) and Shri S.J. Sahoo, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterate the findings of .....

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