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

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

Central Excise

December 14, 2015

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