The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Sponsorship and endorsement expenses borne by importers when not includible in the value of imports. The assessee, Adidas India is engaged in importing and selling Adidas brand products i.e. footwear, garments and sportswear goods imported from Adidas International Trading BV, Netherlands. It also transpires […]
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