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Central Excise - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Valuation of Free samples - Free samples cleared without paying ...


Free Samples to Be Valued Using MRP of Similar Goods for Duty, Considering Abatements Proportionately.

December 11, 2013

Case Laws     Central Excise     AT

Valuation of Free samples - Free samples cleared without paying duty on MRP basis – the only way left is to assess the value based upon M.R.P. of similar goods after giving abatement as prescribed and on proportionate basis - AT

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