https://www.taxtmi.com/caselaws?id=48905 Rule 5 of the Valuation Rules is explained as requiring the money value of additional consideration to be added to the declared price for arriving at assessable value, rather than being loaded separately into assessable value. The note further distinguishes between the whole dealer margin and specific components of that margin, stating that only actual advertisement and sales promotion expenses incurred by wholesale dealers are includible, not the entire margin. It also clarifies that disallowed PME must be restored to the price base and not separately added to assessable value. The valuation approach therefore turns on the specific adjustment directed by the order and the identifiable components actually includible. en-us Wed, 28 Nov 2001 00:00:00 +0530 Sat, 07 Aug 2010 11:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48905 Rule 5 of the Valuation Rules is explained as requiring the money value of additional consideration to be added to the declared price for arriving at assessable value, rather than being loaded separately into assessable value. The note further distinguishes between the whole dealer margin and specific components of that margin, stating that only actual advertisement and sales promotion expenses incurred by wholesale dealers are includible, not the entire margin. It also clarifies that disallowed PME must be restored to the price base and not separately added to assessable value. The valuation approach therefore turns on the specific adjustment directed by the order and the identifiable components actually includible. Case-Laws Central Excise Wed, 28 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48905