Inclusion of Advertising cost recovered in Assessable Value?

Rasu Sharma COST OF ADVERTISING CANNOT BE ADDED TO THE ASSESSABLE VALUE UNLESS IT IS RECOVERED FROM THE DEALERS MANDATORILY AS A CONDITION OF DEALERSHIP – CESTAT, Mumbai 1. Brief Facts of the Case: 1.1 The appellants are manufacturer of excisable goods and were selling the products to various distributors and dealers. The appellants had agreement with some of the dealers and distributors in which they were sharing the cost of advertisement on optional basis. 1.2 A demand show-cause notice was issued to the appellant seeking to add the amount recovered from the dealers in respect of ad...