- (1.) The question which arises for consideration in this appeal whether the advertisement expenses form part of the assessable value under section 4 of the central Excises and Salt Act, 1944. We may clarify that in to present appeal we are not concerned with the royalty charges. The tribunal majority has held that the expenses incurred for advertisement were included in the assessable value and no deduction was claimed on that count are therefore, there was no question of further Including the same for the purpose of determining the excise duty. The finding is that the duty has been paid the assessable value of the concentrate which is inclusive of the amount on advertisement and sale promotion and, therefore, no further duty is payable by the assessee. In the facts and circumstances of the present case, we do see any reason to depart from this view. We are, therefore, of the opinion to there is no merit in this appeal. We, therefore, dismiss the appeal but make order as to cost.;