CC Vs. J.M. BOTTLINGS (P) LTD.

JUDGEMENT

(1.) THE appeal, filed by the Revenue, is against an order passed by the Commissioner (Appeals), wherein M/s. J.M. Bottlings (P) Ltd. (respondents) and their sole distributor/dealer, namely, M/s. J.M. Beverages were held not to be related persons and the advertisement expenses incurred by the latter were held not includible in the assessable value of the goods sold to them by the former. The only ground raised by the Revenue in this appeal reads as under:

(2.) HAVING reiterated the above ground, ld. SDR relied on the Apex Court's judgment in CCE v. Bajaj Tempo Ltd. , wherein the fundamental point to be decided was whether advertising expenses reimbursed by the manufacturer to the dealer was includible in the assessable value of the goods sold to the dealer and it was observed that this question was not the subject matter of the decision in Phillips India Ltd v. CCE . Ld. Advocate for the respondents, on the other hand, submitted that the Apex Court's decision in Philips India Ltd (supra) was squarely applicable to the instant case. In that case, advertisement expenses were shared by the manufacturer and his dealer and the same was held not includible in the assessable value of the goods cleared by the manufacturer to the dealer.

(3.) AS the issue stands covered against the Revenue in Philips India (supra), we uphold the order of the Commissioner (Appeals) and dismiss the appeal of the Revenue.