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<h1>Clarifications on Valuing Free Samples and Goods Removal Under Central Excise and CENVAT Credit Rules.</h1> The circular provides clarifications regarding the valuation of goods under the Central Excise Valuation Rules, 2000. It addresses queries related to the valuation of free samples distributed as part of marketing strategies, stating that such samples should be valued under Rule 4 of the Central Excise Valuation Rules. Additionally, it clarifies the valuation process for inputs or capital goods removed from the factory when CENVAT credit has been availed, indicating that Rule 3(5) of the Cenvat Credit Rules, 2004, should be applied. The circular supersedes previous clarifications and advises issuing trade notices for the benefit of the trade community.