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2013 (1) TMI 275 - AT - Central ExciseGift to dealers - Whether includible in assessable value - Whether in the nature of promotional activity or for benefit of appellant - The appellants are the manufacturers of ‘Automotive Electric Horns’ - The appellants procure diaries for their dealers and charge 50% of the cost of such diaries if the name of the dealer is to be printed on it - Department is of the view that as free distribution of diary is nothing but publicity/advertisement to the product of the appellants - Held that:- There is no evidence on record to show that these diaries have been provided by the appellants for their exclusive benefit or promotion of their business. Following the decision in case of MEDICO LABS (2007 (7) TMI 561 - CESTAT, AHMEDABAD) the value of such of those diaries recovered by the appellants from their dealers is not includible in the assessable value of the final product. In favour of assessee
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