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TMI Blog2005 (2) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... matter back to the Assistant Commissioner as well. In the circumstances of the case, the appeal is partly allowed to the extent that the decision of the Tribunal insofar as it relates to the crate hire charges and sales, promotion and publicity charges are remanded back to the Assistant Commissioner for re-determining the same in the light of the observations in this judgment. The appeal insofar as it relates to the loading and unloading is dismissed. - 2660-2661 of 1999 - - - Dated:- 9-2-2005 - Ruma Pal, Arijit Pasayat and C.K. Thakker, JJ. [Order]. - The question in these appeals is whether the amount on account of 'crate hire charges', loading and unloading charges', 'sales, promotion and publicity charges' were includible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is not in dispute that the crate hire charges are not normally included in the assessable value. It may be that there was no explicit challenge that the Chartered Accountant's certificate was unacceptable, however, the tenor of the orders of the departmental authorities would show that the Chartered Accountant's certificate was questioned. In that view of the matter, we are of the view that this issue needs to be reconsidered in the light of facts actually prevailing for the period in question on the basis of such evidence as may be adduced by the parties. 5.The Commissioner also held that the loading and unloading charges were includible in the assessable value. The loading and unloading charges which were sought to be included were i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as that the advertisements which the dealer was required to make at his own cost benefited in equal degree the manufacturer and the dealer and that for this reason the costs of advertisement was borne half and half by the manufacturer and the dealer. The expenses attributable to the dealer's interest therefore, was not includible in the assessable value. This decision clarified the principle enunciated in Union of India v. Bombay Tyre International Ltd. [1984 (1) SCC 467] which held that expenses incurred by the manufacturer, including marketing and selling organisation expenses, which contribute to the value of the goods upto the date of sale at the factory gate are includible in the assessable value of the goods. Philips India Ltd. was su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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