Promotional dealer diaries excluded from assessable value where supplied voluntarily as sales promotion.

Promotional supplies made to dealers without compulsion were treated as outside the assessable value of excisable goods where the items were supplied at 25% of cost as part of sales promotion. Applying the cited valuation precedent, the Tribunal held that the cost of New Year diaries supplied to dealers was not liable to be added to the assessable value. The assessee therefore succeeded on the valuation issue.

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Issues: Whether the cost of New Year diaries supplied to dealers at 25% of their cost was includible in the assessable value of the excisable goods.

Analysis: The supply of diaries was treated as a promotional activity and was made to dealers without compulsion. The Tribunal found the dispute to be covered by the ratio of the cited precedent on valuation of such promotional supplies.

Conclusion: The cost of the diaries was not liable to be added to the assessable value, and the assessee succeeded.

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