https://www.taxtmi.com/caselaws?id=53088 Free quantities of mosquito coils were held not includible in assessable value under Section 4A of the Central Excise Act, 1944, because the record showed that one coil was supplied free for every twelve coils sold and no sale was attributable to the free supply. The Tribunal followed its earlier precedent on non-includibility of free supplies in valuation and treated the absence of consideration for the free quantity as decisive. On that basis, the valuation demand could not be sustained. en-us Thu, 05 Aug 2004 00:00:00 +0530 Sat, 09 Oct 2010 15:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53088 Free quantities of mosquito coils were held not includible in assessable value under Section 4A of the Central Excise Act, 1944, because the record showed that one coil was supplied free for every twelve coils sold and no sale was attributable to the free supply. The Tribunal followed its earlier precedent on non-includibility of free supplies in valuation and treated the absence of consideration for the free quantity as decisive. On that basis, the valuation demand could not be sustained. Case-Laws Central Excise Thu, 05 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53088