Method of Valuation - transaction value or MRP based value - ...

Central Excise

March 15, 2018

Method of Valuation - transaction value or MRP based value - physician samples cleared free of cost - The assessment cannot be done u/s 4A as the said goods are not marked with MRP - identical goods are different only in respect of size of packing and marking of MRP, are being assessed u/s 4A of the Central Excise Act and such comparable value after suitable adjustments can be adopted for the purpose of assessment of physician samples - AT

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Method of Valuation - transaction value or MRP based value - ...

Central Excise

March 15, 2018

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