https://www.taxtmi.com/caselaws?id=87665 Amounts recovered from dealers form part of assessable value only when they are additional consideration for the goods and have a direct nexus with manufacture or sale. Charges for pre-delivery inspection done after clearance and after title passed to dealers were treated as post-clearance dealer activity, so they were not includible. Dealers' contribution towards advertisement expenses was also excluded because it represented a shared promotional cost rather than price of the motor cycles. Recovery for publicity materials such as posters, leaflets, calendars, key-chains, blocks, tinplates and T-shirts was likewise held outside assessable value, as it arose from a separate transaction and not from the sale price. en-us Fri, 28 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 15:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87665 Amounts recovered from dealers form part of assessable value only when they are additional consideration for the goods and have a direct nexus with manufacture or sale. Charges for pre-delivery inspection done after clearance and after title passed to dealers were treated as post-clearance dealer activity, so they were not includible. Dealers' contribution towards advertisement expenses was also excluded because it represented a shared promotional cost rather than price of the motor cycles. Recovery for publicity materials such as posters, leaflets, calendars, key-chains, blocks, tinplates and T-shirts was likewise held outside assessable value, as it arose from a separate transaction and not from the sale price. Case-Laws Central Excise Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87665