Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Valuation - special packing used for ‘physician samples - costs ...

Central Excise

March 6, 2017

Valuation - special packing used for ‘physician samples - costs must be computed of the sample including the special packaging cost for computing assessable value - this incremental cost has been subject to duty - AT

View Source

 


 

You may also like:

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

  4. 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...

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

  6. 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...

  7. Excise valuation of physician samples - Valuation u/s 4 as transaction value or u/s 4A as MRP - these physician samples were cleared by the appellant on principle to...

  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. 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...

  10. 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...

 

Quick Updates:Latest Updates