2013 (1) TMI 275

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..... nt (AR), for the Respondent. [Order per : Ashok Jindal, Member (J)]. - The appellants are the manufacturers of 'Automotive Electric Horns' and on the same they are discharging their Central Excise duty liability. The short issue before us is that on the eve New Year, 2000 the appellants distributed diaries through their dealers free of cost. Some of the dealers of the appellants asked for certa .....

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..... cise,  Ahmedabad reported in 2009 (236) E.L.T. 574 (Tri.-Ahmd.), wherein the appellants were engaged in the business of manufacture of goods i.e., P&P Medicaments. Some of the customers of the appellants were giving to their buyers various articles by way of gifts to them. The appellants have been purchasing such items in bulk from the open market which were resold by the appellants to their .....

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..... or promotion of their business. In the absence of any evidence on record, we fully agree with the decision of this Tribunal in the case of Medico Labs (supra). Therefore, we hold that 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. Accordingly, the impugned order is set aside and the appeals are allow .....

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