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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

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

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