PARLE (EXPORTS) PVT. LTD. vs COMMNR. OF CENTRAL EXCISE & CUSTOMS — C.A. No. 4672/1997

Summary of C.A. No. 004672/1997 - Parle (Exports) Pvt. Ltd. v. Commissioner of Central Excise The Supreme Court remitted Parle Exports' appeal back to CEGAT for reconsideration, finding that the Tribunal failed to properly appreciate whether advertising expenses incurred by bottlers/franchise holders for finished products should be included in the assessable value of Non-Alcoholic Beverage Bases (NABB). The Court held that such expenses can only be added if the manufacturer has an enforceable legal right against customers to insist on incurring them, and noted the appellants acted bona fide under claimed exemption. This case analysis is maintained by casestatus.in based on publicly available court records.