https://www.taxtmi.com/caselaws?id=220169 The Appellate Tribunal CESTAT, CHENNAI held that manufacturers of 'Automotive Electric Horns' distributing diaries for free to dealers do not incur Central Excise duty liability. The recovered amount for diaries from dealers was not includible in the assessable value of the final product, following a precedent set in a similar case involving promotional expenses. The Tribunal emphasized the lack of evidence linking the diaries exclusively to the manufacturers' business promotion. Therefore, the impugned order was set aside, and the appeals were allowed, highlighting the importance of establishing a direct link between promotional activities and their impact on assessable value. en-us Thu, 02 Aug 2012 00:00:00 +0530 Mon, 14 Jan 2013 15:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220169 The Appellate Tribunal CESTAT, CHENNAI held that manufacturers of 'Automotive Electric Horns' distributing diaries for free to dealers do not incur Central Excise duty liability. The recovered amount for diaries from dealers was not includible in the assessable value of the final product, following a precedent set in a similar case involving promotional expenses. The Tribunal emphasized the lack of evidence linking the diaries exclusively to the manufacturers' business promotion. Therefore, the impugned order was set aside, and the appeals were allowed, highlighting the importance of establishing a direct link between promotional activities and their impact on assessable value. Case-Laws Central Excise Thu, 02 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220169