Valuation of Free Pharmaceutical Samples for Customs Duty
COMMISSIONER OF C. EX., MUMBAI-I Versus CHARAK PHARMACEUTICALS
COMMISSIONER OF C. EX., MUMBAI-I Versus CHARAK PHARMACEUTICALS - 2001 (127) E.L.T. 748 (Tri. - Mum.) The Appellate Tribunal CEGAT, Mumbai ruled that pharmaceutical products given as free samples must be valued at the same price as identical products sold, minus applicable discounts. The Tribunal disagreed with the Commissioner (Appeals) and set aside the remand for re-determination of the value. The respondent did not appear during the hearing.