COMMNR. OF CENTRAL EXCISE, SURAT vs M/S. SURAT TEXTILES MILLS LTD..

The Supreme Court addressed the issue of whether advertising expenses incurred by manufacturers and passed on to dealers should be included in the assessable value of processed fabrics under the Central Excise Act. The Court upheld the CEGAT's decision, referencing the precedent set in Philips India Ltd. vs. CCE, Pune, which established that such expenses do not form part of the assessable value. The Court ultimately dismissed the appeals filed by the Commissioner of Central Excise, affirming the lower tribunal's ruling.