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    <title>Court to Decide if Dealer Gift Diaries Affect Central Excise Assessable Value; Evidence of Business Promotion Lacking.</title>
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    <description>Gift to dealers - Whether includible in assessable value - There is no evidence on record to show that these diaries have been provided by the appellants for their exclusive benefit or promotion of their business. - AT</description>
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      <description>Gift to dealers - Whether includible in assessable value - There is no evidence on record to show that these diaries have been provided by the appellants for their exclusive benefit or promotion of their business. - AT</description>
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