TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Clarification on Valuation of Free Samples Under Central Excise Rules: Deemed Value Applies Per Rule 4 and Section 4A.</h1> The circular clarifies the valuation method for free samples of products subject to Maximum Retail Price (MRP) based assessment under the Central Excise Valuation Rules, 2000. It references prior circulars and legal decisions, including those by the CESTAT and the High Court of Mumbai, which support assessing free samples under Rule 4, considering the deemed value under Section 4A. This applies to free samples distributed as part of marketing strategies, gifts, or donations, regardless of whether the final products are assessed under MRP. The notice emphasizes informing all relevant parties about these guidelines.
TaxTMI 
TaxTMI 
