Dealer Advertisement Expenses not includible in Assessable Value for Excise Duty

Suzuki Motorcycle India Private Limited Vs Commissioner of Central Excise (CESTAT Chandigarh)

In a recent case between Suzuki Motorcycle India Private Limited and the Commissioner of Central Excise, the issue of whether advertisement expenses incurred by dealers should be included in the assessable value for taxation purposes came under scrutiny. The verdict, delivered by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chandigarh, sheds light on the intricate legal aspects surrounding such expenses.

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