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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

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

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

  5. CE - contract manufacturer jobworker - clearance of physician samples -transaction value/CAS 4 value are the correct value

  6. 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...

  7. 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...

  8. 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...

  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 manufactured and supplied either on loan license basis or on job-work basis - irrespective it is physician samples, the valuation shall be...

 

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