https://www.taxtmi.com/caselaws?id=114153 The Tribunal held that the cost of gift articles distributed for advertising purposes should not be included in the assessable value for excise duty. It determined that the sale of gift articles by the manufacturer to the dealer did not constitute a separate trading activity. The Tribunal found that there was no evidence of disproportionate costs or related persons, leading to the conclusion that there was no flow back of additional consideration for the sale of motorcycles. As a result, the impugned orders were set aside, and the appeals were allowed. en-us Tue, 12 Dec 1995 00:00:00 +0530 Fri, 11 May 2012 17:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114153 The Tribunal held that the cost of gift articles distributed for advertising purposes should not be included in the assessable value for excise duty. It determined that the sale of gift articles by the manufacturer to the dealer did not constitute a separate trading activity. The Tribunal found that there was no evidence of disproportionate costs or related persons, leading to the conclusion that there was no flow back of additional consideration for the sale of motorcycles. As a result, the impugned orders were set aside, and the appeals were allowed. Case-Laws Central Excise Tue, 12 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114153