Method of Valuation - transaction value or MRP based value - ...
Valuation of Physician Samples: Transaction Value vs. MRP for Goods Unmarked with MRP under Central Excise Act Section 4A.
March 15, 2018
Case Laws Central Excise AT
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 marked with MRP - identical goods are different only in respect of size of packing and marking of MRP, are being assessed u/s 4A of the Central Excise Act and such comparable value after suitable adjustments can be adopted for the purpose of assessment of physician samples - AT
View Source