https://www.taxtmi.com/caselaws?id=110642 Promotional packs of diapers required re-examination for central excise valuation because the treatment of the separately billed Pears soap was ative. If the soap sale was a compulsory condition of sale to wholesale buyers, valuation could not rest on Section 4(1)(a) and had to proceed under the valuation rules in Section 4(1)(b) using comparable goods. Even if the soap sale was not compulsory, its value would still need to be added as additional consideration under the valuation rules. The approved assessable value could not stand without first determining the true character of the soap transaction, so valuation had to be re-determined. en-us Fri, 09 Jan 2004 00:00:00 +0530 Tue, 17 Apr 2012 18:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110642 Promotional packs of diapers required re-examination for central excise valuation because the treatment of the separately billed Pears soap was ative. If the soap sale was a compulsory condition of sale to wholesale buyers, valuation could not rest on Section 4(1)(a) and had to proceed under the valuation rules in Section 4(1)(b) using comparable goods. Even if the soap sale was not compulsory, its value would still need to be added as additional consideration under the valuation rules. The approved assessable value could not stand without first determining the true character of the soap transaction, so valuation had to be re-determined. Case-Laws Central Excise Fri, 09 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110642