https://www.taxtmi.com/caselaws?id=204087 Promotional supplies made to dealers without compulsion were treated as outside the assessable value of excisable goods where the items were supplied at 25% of cost as part of sales promotion. Applying the cited valuation precedent, the Tribunal held that the cost of New Year diaries supplied to dealers was not liable to be added to the assessable value. The assessee therefore succeeded on the valuation issue. en-us Wed, 06 Oct 2010 00:00:00 +0530 Wed, 05 Jun 2013 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204087 Promotional supplies made to dealers without compulsion were treated as outside the assessable value of excisable goods where the items were supplied at 25% of cost as part of sales promotion. Applying the cited valuation precedent, the Tribunal held that the cost of New Year diaries supplied to dealers was not liable to be added to the assessable value. The assessee therefore succeeded on the valuation issue. Case-Laws Central Excise Wed, 06 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204087