2000 (6) TMI 80

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..... ducts. In accordance with the practice in that industry the respondent cleared some quantity of these products for free distribution to medical practitioners and others as samples. The common question for consideration in this appeal is whether in arriving at the assessable value of these samples, a value lower than that adopted for assessment of the identical products cleared for sale by it be ac .....

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..... alue is justified. It is no doubt true that the cost of these goods is included in the cost of goods, which are sold, since these are distributed free of cost. We are, however, unable to see how this is relevant for the purpose of valuation. Since these goods are not sold therefore valuation would have to be decided in accordance with the provisions of Rule 6(b) of the Valuation Rules, as the valu .....

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