Assessable value exclusion for dealer diary expenses reaffirmed on identical facts, with the impugned order set aside.

Expenses incurred by an assessee to dealers through debit notes for supply of diaries were held not includible in the assessable value of the excisable goods. The Tribunal followed its earlier decision in the assessee's own case on identical facts and found the impugned order unsustainable. The operative effect was that the value addition claim was rejected and the assessment could not include those dealer-related expenses.

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Issues: Whether expenses incurred to dealers by way of debit note for supply of diaries were includible in the assessable value of the excisable goods manufactured by the appellant.

Analysis: The issue was covered by the Tribunal's earlier decision in the appellant's own case on identical facts. Following that binding approach, the impugned order was found unsustainable.

Conclusion: The expenses were not to be included in the assessable value. The appeal was allowed in favour of the assessee.

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