{"id":249924,"date":"2021-06-18T10:00:16","date_gmt":"2021-06-18T04:30:16","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=249924"},"modified":"2021-06-18T10:32:43","modified_gmt":"2021-06-18T05:02:43","slug":"advertising-and-marketing-costs","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/18\/advertising-and-marketing-costs\/","title":{"rendered":"CESTAT | Assessable Value to include Advertising and Marketing Costs, if relatable to Imported Goods; Tribunal provides relief to Volvo Auto India"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): <\/strong>A Division Coram of Dilip Gupta, J. (President) and P.V. Subba Rao (Technical Member) allowed an appeal which was seeking quashing of Order-in-Appeal passed by the Commissioner of Customs (Appeals) New Custom House, New Delhi which had set aside the impugned order and allowed the appeal by the department.<\/p>\n

The appellant was a subsidiary of M\/s. Volvo, Sweden who owned 99.99% of the appellant\u201fs shares. The parent company manufactures Completely Built Units (CBU) of motor vehicles that were imported and sold by the appellant. Customs duty was chargeable on most goods including motor vehicles on an ad valorem basis. The case of the Department was that the Order in Original it was mentioned that \u201cno expenses are incurred by the importer on behalf of or by understanding or agreement with or under instructions from the suppliers of the goods, e.g., advertising, propaganda expense or any other expense for the sale of the imported goods\u201d. On the other hand it was stated that the importer \u201cneeds to manage the customs taxability, inventory cost and simultaneous distribution of imported goods as well as sales promotions including advertising and marketing for its entire business in India.\u201d Whether such expenses had a bearing on the price was required to be analyzed. The authorized representative of the Department, Mr Sunil Kumar submitted that such payments are includable in the assessable value as per Rule 10 (1)(e). The appellant\u201fs case was that these were expenses incurred by them on their own account to promote their own business.<\/p>\n

The Tribunal clarified that Rule 10 (1) (e) required that any payment made as a condition for sale to either the seller or to a third party to satisfy the obligations of the seller was to be included in the value and it found that the appellant was responsible for certain activities such as customs, taxability, inventory costs, distribution, and sales promotions including advertising and marketing for its entire business in India, it cannot be called a payment to their foreign supplier but would be managing affairs related to its own business.<\/p>\n

\u00a0The Tribunal added that it would have been a different case, if the appellant was required, as per the agreement to promote, at its cost, the sales by the foreign suppliers to other customers in India or make some payment on behalf of the seller to a third party. In such a case, some expense would have been incurred by the appellant that could have been examined to see if it formed an additional consideration for the sale of the goods to the appellant.<\/p>\n

The Tribunal while allowing the appeal held that, \u201cThe appellant is a distributor and is in the business of selling the cars which necessarily requires them to deal with imports, pay taxes, promote sales, advertise, etc. These, in our considered view, cannot be termed as expenses incurred on behalf of the foreign supplier although the foreign supplier would also indirectly benefit if the appellant\u201fs business improves. The foreign supplier is also independently selling the goods (cars) to embassies, etc. and there is nothing on record to show that the appellant has incurred any expenses to promote such sales,\u201d<\/em>[Volvo Auto (India) (P) Ltd. v. Commr. Of Customs, 2021 SCC OnLine CESTAT 254<\/b><\/a>, decided on 25-05-2021]<\/p>\n

\n

Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Coram of Dilip Gupta, J. (President) and P.V. Subba Rao (Technical Member) <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[46255,6651,30024,12581,46256],"class_list":["post-249924","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-advertising-and-marketing-costs","tag-cestat","tag-customs-duty","tag-imported-goods","tag-volvo-auto-india"],"yoast_head":"\nCESTAT | Assessable Value to include Advertising and Marketing Costs, if relatable to Imported Goods; Tribunal provides relief to Volvo Auto India | SCC Times<\/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.scconline.com\/blog\/post\/2021\/06\/18\/advertising-and-marketing-costs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | Assessable Value to include Advertising and Marketing Costs, if relatable to Imported Goods; Tribunal provides relief to Volvo Auto India\" \/>\n<meta property=\"og:description\" content=\"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Coram of Dilip Gupta, J. 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Dinesha (Judicial Member), allowed an appeal filed with the issue of denial of refund of 4% Special Additional Duty (SAD) under the Customs Notification No. 102\/2007-Cus. dated 14-09-2007, as amended. During adjudication, the Assistant Commissioner of Customs (Refunds) had granted a\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":256849,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/09\/can-refund-of-the-igst-paid-on-the-imported-goods-be-demanded-when-there-is-no-intention-to-take-release-of-goods\/","url_meta":{"origin":249924,"position":1},"title":"CESTAT | Can refund of the IGST paid on the imported goods be demanded when there is no intention to take release of goods? Tribunal answers","author":"Editor","date":"November 9, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Sulekha Beevi C.S. (Judicial Member) allowed an appeal brief facts of which were that the appellants imported Lead Ingots and Refined Lead Ingots for manufacture of pure lead and lead alloys and had entered into contract with M\/s. KYEN Resources Pte. 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Mahar (Technical Member), allowed an appeal filed by the appellant who was an employee, \"H\u201f Cardholder working with Customs House Agent -- Commercial Clearing Agencies Pvt. Limited, at the relevant time. In\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":243609,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/09\/cestat-condition-of-bank-guarantee-found-exorbitant-tribunal-allows-appeal-reducing-amount-of-the-bank-guarantee\/","url_meta":{"origin":249924,"position":3},"title":"CESTAT | Condition of bank guarantee found exorbitant; Tribunal allows appeal reducing amount of the bank guarantee","author":"Editor","date":"February 9, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed an appeal which was filed against Order passed by the Commissioner of Customs whereby; the appellant\u2019s imported seized goods had been provisionally released subject to the execution of bond for\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":244231,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/22\/cestat-%e2%94%82calcite-sand-calcite-powder-to-be-classified-under-ct-2503-9030-tribunal-allows-appeal\/","url_meta":{"origin":249924,"position":4},"title":"CESTAT | Calcite Sand (Calcite Powder) to be classified under CT 2503 9030, Tribunal allows appeal","author":"Editor","date":"February 22, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench comprising of Ramesh Nair (Judicial Member) and Raju (Technical Member), allowed an appeal in the issue involving the question of whether the Calcite Sand (Calcite Powder) imported by the Appellant was classifiable under CT 2503 9030 or was required\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":243734,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/12\/cestat-penalty-imposed-under-s-112-read-with-s-114aa-of-the-customs-act-1962-set-aside-tribunal-allows-appeal-stating-absence-of-mens-rea\/","url_meta":{"origin":249924,"position":5},"title":"CESTAT | Penalty imposed under S. 112 read with S. 114AA of the Customs Act, 1962 set aside; Tribunal allows appeal stating absence of mens rea","author":"Editor","date":"February 12, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned order wherein the penalty of Rs 50,000 had been imposed under Section 112 read with Section 114AA of the Customs Act, 1962. 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