2006 (11) TMI 703

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..... is against an order passed by the Commissioner (Appeals) holding that the cost of advertisement expenses incurred by the dealers and reimbursed to them by the assessee was not to be included in the assessable value, of the goods supplied by the latter. 2. After examining the records and hearing both sides, we find that the question whether such advertisement charges are includible in the assessab .....

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..... enue in the present appeal is misconceived inasmuch as, in the present case also, there was an arrangement between the assessee and their dealers for sharing the cost of advertiser lent. The practice was that the dealers would initially bear the cost of advertisements and would subsequently issue debit notes to the assessee for reimbursement of 50% of such cost. We note that, in the case of Alembi .....

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..... ted both the parties equally. On these facts, the apex court's decision in Philips India case was correctly followed by the lower appellate authority to hold that any part of the cost of advertisement was not includible in the assessable value of the goods. 3. In the result, the appeal stands dismissed. (Operative part of the order was pronounced in open court on 13.11.06)
Case laws, Dec .....

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