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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 ...

Central Excise

September 7, 2015

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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  1. Valuation of Goods - physician’s samples - There cannot be two valuations for the physician’s sample and for the open market sale - HC

  2. Valuation - physician samples - in the absence of any allegation of price at which the samples were being sold by the assessee to the distributor, the value of said...

  3. Waiver of pre deposit - assessment of physician samples - appellants were distributing the medicaments as free samples to physicians. In this case the free samples are...

  4. Valuation - special packing used for ‘physician samples - costs must be computed of the sample including the special packaging cost for computing assessable value - this...

  5. 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...

  6. Valuation - manufacture and clearance of physician samples - sale on principal to principal basis - whatever goods were sold by the appellant to their principal is...

  7. Distributing free articles / samples to doctors - it is for the assessee to satisfy the Assessing Officer that the expense is not in violation of the Medical Council...

  8. As physician samples manufactured and cleared to brand owners/ buyers on principal to principal basis for a consideration, further distributed free of cost to...

  9. Disallowance of expenditure incurred towards free samples - On a perusal of material placed before us, it is noticed that the cost incurred by the assessee towards...

  10. Valuation - physician samples which are distributed free as part of marketing strategy, or as a gift or donation to doctors - the assessment cannot be done under Section...

 

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