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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Valuation - physician samples were given free of cost by the ...

Case Laws     Central Excise

December 14, 2015

Valuation - physician samples were given free of cost by the distributors and not by the manufacturer - What ultimately distributors did with these goods is extraneous and could not be the relevant consideration to determine the valuation of excisable goods. When we find that price was charged by the assessee from the distributors, the Show Cause Notice is clearly founded on a wrong reason - SC

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