https://www.taxtmi.com/caselaws?id=124523 Dealer/customer expenditure on promotional gifts and related sales promotion activity, when recovered from the appellant through debit notes, was held not to form part of the assessable value for central excise. The relevant expenses were initially incurred by the appellant but were reimbursed by distributors, and there was no evidence that the promotional activity was undertaken at the appellant's instance or for its exclusive benefit. On those facts, the dealer-incurred advertisement and sales promotion costs could not be treated as includible in valuation, and the demand and penalty were not sustainable. en-us Thu, 12 Jul 2007 00:00:00 +0530 Mon, 01 Oct 2012 13:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124523 Dealer/customer expenditure on promotional gifts and related sales promotion activity, when recovered from the appellant through debit notes, was held not to form part of the assessable value for central excise. The relevant expenses were initially incurred by the appellant but were reimbursed by distributors, and there was no evidence that the promotional activity was undertaken at the appellant's instance or for its exclusive benefit. On those facts, the dealer-incurred advertisement and sales promotion costs could not be treated as includible in valuation, and the demand and penalty were not sustainable. Case-Laws Central Excise Thu, 12 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124523