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2008 (4) TMI 194 - AT - Central ExciseSales promotion expenses incurred by dealers of assessee - dealership agreement in the instant case does not require the dealers to compulsorily incur the impugned expenditure - expenditure incurred by the dealers is not a consideration received by the assessee from the buyers – impugned expenditure are done by dealers on their free will – therefore, expenditure so incurred by the dealers was not includible in the assessable value of the goods
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