Valuation u/r 4 of CE valuation rule, Central Excise

[Nitin Bhisikar]

Valuation u/r 4 of CE valuation rule- Manufacturer of medicine sold free sample to medical practitioner throught its medical representative. Here time of delivery is other than time of removal of goods. As per rule 4 adustment is required with reference to comparable goods sold nearest to time of removal. My Query is 1) Which adjustment is required in the present case if article is specified in section 4A. 2) Which adjustment is required in the present case if article is not specified in section 4A. 3) Which adjustment is necessary if it is not free sample but sale to buyer under the promotional scheme if article specified in section 4A 4) Which adjustment is necessary if it is not free sample but sale to buyer under the promotional scheme if article not specified in section 4A

Posts / Replies

[Surender Gupta]

Please specify, how the time of delivery is differ from time of removal.