Clarification regarding valuation of free samples of the products covered under MRP based assessment - reg.

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..... ons is invited to Board's circular No. 813/10/2005-CX dated 25.4.2005 issued from F.No. 6/39/2000- CX1 wherein it was clarified that in the case of free samples, the value should be determined under Rule 4 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 . 2. A larger bench of CESTAT in the case of Blue Cross Laboratories Vs CCE, Mumbai 2006 -TMI - 5 .....

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..... roducts , is appropriately required to be done under Rule 4 of the valuation rules by taking into consideration the deemed value under Section 4A(1) notwithstanding the non availability of normal price under Section 4(1)(a) of the Act , ibid. Accordingly, the value for payment of excise duty for physician sample would be the value determined under Section 4A for the similar goods (subject .....

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