https://www.taxtmi.com/caselaws?id=109149 For SSI exemption turnover under Notification No. 1/93-C.E., no notional value can be added for goods supplied free of cost where those goods are the same products covered by the contract and no separate consideration is charged. The turnover already reflects the contractual consideration for the clearances, so the free supplies form part of the same transactional quantity and do not justify an artificial enhancement of assessable turnover. On that basis, inclusion of the free-supply value was held unjustified, and the exemption benefit, with consequential relief, was available to the assessee. en-us Tue, 27 Nov 2001 00:00:00 +0530 Fri, 06 Apr 2012 11:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109149 For SSI exemption turnover under Notification No. 1/93-C.E., no notional value can be added for goods supplied free of cost where those goods are the same products covered by the contract and no separate consideration is charged. The turnover already reflects the contractual consideration for the clearances, so the free supplies form part of the same transactional quantity and do not justify an artificial enhancement of assessable turnover. On that basis, inclusion of the free-supply value was held unjustified, and the exemption benefit, with consequential relief, was available to the assessee. Case-Laws Central Excise Tue, 27 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109149