{"id":98768,"date":"2001-07-24T00:00:00","date_gmt":"2001-07-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/hercules-hoists-ltd-vs-commissioner-of-central-excise-on-24-july-2001"},"modified":"2018-11-29T05:05:11","modified_gmt":"2018-11-28T23:35:11","slug":"hercules-hoists-ltd-vs-commissioner-of-central-excise-on-24-july-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/hercules-hoists-ltd-vs-commissioner-of-central-excise-on-24-july-2001","title":{"rendered":"Hercules Hoists Ltd. vs Commissioner Of Central Excise &#8230; on 24 July, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Hercules Hoists Ltd. vs Commissioner Of Central Excise &#8230; on 24 July, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (148) ELT 800 Tri Mumbai<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>  Gowri Shankar, Member (T)   <\/p>\n<p> 1. Hercules Hoists Ltd. sold some of the hoists manufactured by it to Batliboi &amp; Co. Ltd. In terms of the agreement between these parties, Batliboi &amp; Co. Ltd. was to incur half of the expenses that the manufacturer spent in advertising the goods. The question for consideration in this appeal is whether that part of the expenses incurred by Batliboi &amp; Co. Ltd. is to be included in the assessable value of the hoists. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the finding of the Assistant Collector that these charges are to be included.\n<\/p>\n<p> 2. The ratio of the judgment of the Supreme Court in  Philips India Ltd.   v.  CCE   1997 (91) ELT 540 is that the expenses incurred by a dealer of excisable goods benefited both him and the manufacturer equally and should not form part of the assessable value of those goods. The ratio is squarely applicable to the facts of this case.\n<\/p>\n<p> 3. The appeal is accordingly allowed and the impugned order set aside, with consequential relief.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Hercules Hoists Ltd. vs Commissioner Of Central Excise &#8230; on 24 July, 2001 Equivalent citations: 2002 (148) ELT 800 Tri Mumbai JUDGMENT Gowri Shankar, Member (T) 1. Hercules Hoists Ltd. sold some of the hoists manufactured by it to Batliboi &amp; Co. Ltd. In terms of the agreement [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-98768","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hercules Hoists Ltd. vs Commissioner Of Central Excise ... on 24 July, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/hercules-hoists-ltd-vs-commissioner-of-central-excise-on-24-july-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hercules Hoists Ltd. vs Commissioner Of Central Excise ... on 24 July, 2001 - Free Judgements of Supreme Court &amp; 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