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The short issue involved in the present appeal is as to whether the advertisement expenses incurred by the dealer are to be included in the assessable value of the appellants product. Though the issue is squarely covered by Honble Supreme Courts decision in case of M/s.Philips India Ltd.[1997(91) ELT 540(SC)], the appellate authority has not followed the same by taking note of one internal circular of the appellant company which is to the effect that all the advertisement expenses incurred by dealer would be reimbursed by the appellant.
