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Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Valuation of free samples - samples are distributed free to the ...


CESTAT Rules Free Samples for Physicians Should Be Valued Based on Production Cost.

September 7, 2015

Case Laws     Central Excise     SC

Valuation of free samples - samples are distributed free to the physicians - CESTAT has accepted that the method of valuation would be `cost of production or manufacture of the goods'. To this extent the grievance of the appellant herein stands redressed. - SC

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