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Central Excise - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

As physician samples manufactured and cleared to brand owners/ ...


Duty Assessment Required for Physician Samples Sold Before Free Distribution to Doctors Based on Transaction Values.

July 3, 2012

Case Laws     Central Excise     AT

As physician samples manufactured and cleared to brand owners/ buyers on principal to principal basis for a consideration, further distributed free of cost to physicians/doctors, the same is required to be assessed to duty on the transaction values - AT

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