Valuation - physician samples which are distributed free as part ...

Case Laws Central Excise

March 21, 2018

Valuation - physician samples which are distributed free as part of marketing strategy, or as a gift or donation to doctors - the assessment cannot be done under Section 4(1)(a) and the assessment has to be done under Section 4(1)(b). The assessment cannot be done under Section 4A as the said goods are not marked with MRP - AT

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Valuation - physician samples which are distributed free as part ...

Case Laws Central Excise

March 21, 2018

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