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2018 (10) TMI 958 - AT - Central ExciseValuation - includibility - expenditure on sales promotion activities namely distribution of diaries and calendars to the buyers jointly with the appellants and while 50% of the expenditure had been borne by the appellant, remaining 50% had been borne by the dealers - Held that:- Tribunal in the case of Maruti Suzuki India Ltd. Vs. CCE, Delhi/Bhopal [2008 (8) TMI 118 - CESTAT NEW DELHI] which is with regard to the provisions of Section 4 as it stood during the period w.e.f. 01.07.2000 and also taking into account the definition of ‘transaction value’ in new section 4, has held that when the sales promotion expenses are jointly incurred by the assessee as well as his dealers and a part of expenses of the promotion activities are borne by the dealer and incurring such expenses on sales promotion is optional and not compulsory, to the extent such expenses are incurred by the dealers, the same would not be includible in the assessable value. Also, there is no evidence brought on record by the department to prove that the dealers in terms of their agreement with the appellant were under obligation to share 50% of the expenses on distribution of diaries and calendars to the customers as promotion gifts. Appeal allowed - decided in favor of appellant.
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