https://www.taxtmi.com/caselaws?id=51893 In excise valuation, the value of free bindis supplied under a separate arrangement and merely packed with contract-manufactured soaps was not includible in the assessable value of the soaps. The soaps were manufactured under a fixed-price contract, and the bindis had no nexus with the manufacturing cost or the sale price of the excisable goods. On those facts, the addition of the bindis' value to the soap price was unjustified, so the assessee succeeded on the valuation issue. en-us Fri, 10 Jan 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51893 In excise valuation, the value of free bindis supplied under a separate arrangement and merely packed with contract-manufactured soaps was not includible in the assessable value of the soaps. The soaps were manufactured under a fixed-price contract, and the bindis had no nexus with the manufacturing cost or the sale price of the excisable goods. On those facts, the addition of the bindis' value to the soap price was unjustified, so the assessee succeeded on the valuation issue. Case-Laws Central Excise Fri, 10 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51893