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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