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TMI Blog2017 (4) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, the so called sale promotion value was neither shown in the sale price of the appellant’s goods nor recovered as extra consideration - The lower authority carefully erred by including the said sale promotion in the sale price of the appellant, for the reason that this element is related to the distributors sales price to whom the goods were sold on principal to principal basis to the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon the declaration given by the appellant regarding the valuation of the goods. In the declaration regarding the sale price of the distributors there is mention of sale promotion. The adjudicating authority has contended that sale promotion should be includible in the assessable value therefore the demand of such element was confirmed. The Commissioner (Appeals) in the appeal filed by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to which value of sale promotion was not declared. Therefore, lower authorities have rightly included the value of the sale promotion in the transaction value. 4. We have carefully considered the submissions made by both sides. 5. We observed that sale promotion which was included by the lower authorities is not part and parcel of the sale value of the appellant s goods, the so called sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by the distributors. Regarding the sale price there is no extra recovery of value of sales promotion therefore the same cannot be included in the value of the appellant. Since the goods are sold on principal to principal basis by the appellant to the distributors and there is no any extra addition otherwise, sales price to their customers, hence the same is not concern with sales price of appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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