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

Case Laws Central Excise

December 11, 2013

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

View Source

← Previous Next →

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

Case Laws Central Excise

December 11, 2013

You may also like:

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...

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...

Levy of GST - Place and time of supply - IGST - validity of SCN - sale of duty free goods from the duty free shops (DFS) - The customs duty and IGST is leviable only on...

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 of goods - revenue is of the view that tiles have been cleared to industrial or institutional consumers, they are not required to discharge Central Excise duty...

MRP based Valuation - combination pack - detergent powder and detergent cake - As a marketing strategy one of the product in such combo pack is declared to be free....

Valuation and Refund - insecticides/pesticides - pouch of 10gms or less than 10gms not required to pay duty - in terms of the provisions Section 2(p) of the Standards of...

CE - a multi-piece package if total weight exceeds 10gms, duty to paid under MRP

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

MRP - Demand of duty - All the MRPs are indicated on the same package although for different regions.- duty - duty to be paid on highest of MRP - Tri.

Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

100% EOU - demand of duty - grey fabrics manufactured cleared to DTA units - appellant obtained raw materials duty free i.e. without payment of duty removed...

Clearance of trade samples without payment of duty - Revenue failed to produce any documentary evidence of even a single such samples having been cleared by the...

Disallowance of expenditure incurred towards free samples - On a perusal of material placed before us, it is noticed that the cost incurred by the assessee towards...

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...

Quick Updates: