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2017 (4) TMI 377 - AT - Central ExciseValuation - sale promotion expense - includibility - whether sale promotion to be included in assessable value or not? - Held that: - sale promotion which was included by the lower authorities is not part and parcel of the sale value of the appellant’s goods, the so called sale promotion value was neither shown in the sale price of the appellant’s goods nor recovered as extra consideration - The lower authority carefully erred by including the said sale promotion in the sale price of the appellant, for the reason that this element is related to the distributors sales price to whom the goods were sold on principal to principal basis to the appellant by the distributors - sales promotion which is part and parcel of sale price of distributors cannot be added in the sales price of the appellant, particularly when there is no extra consideration flowing on account of sales promotion to the appellant - appeal allowed - decided in favor of appellant.
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