Valuation - manufacture and clearance of physician samples - ...

Central Excise

May 28, 2020

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

View Source

← Previous Next →

Valuation - manufacture and clearance of physician samples - ...

Central Excise

May 28, 2020

You may also like:

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

Valaution - Job work /loan licensee - Physician samples - in the case of sale of samples to brand owners on a principal basis, the transaction value merits acceptance....

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...

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

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...

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...

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...

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

Valuation - goods supplied on principal to principal basis - job-work or not - erely because the goods manufactured by M/s. Inova bear the brand name of M/s. Roca, the...

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...

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

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...

Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such...

SSI Exemption - Clubbing of clearance of 3 manufacturing units - clubbing of clearance of 2 Units can be ordered only if one unit is the principal unit while the other...

CENVAT credit on courier services - courier service is received after the clearance of goods from the factory gate therefore, the service relates to post clearance of...

Quick Updates: