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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Valuation of free samples: assess under Rule 4 using deemed MRP value under Section 4A, adjusted for pack and size.</h1> Valuation of free samples distributed as marketing samples, gifts or physician samples shall be determined under Rule 4 of the Central Excise Valuation Rules by reference to the deemed value under Section 4A for similar goods when normal price is unavailable, with adjustments for size and pack; this approach applies to products assessed under MRP based assessment as well as otherwise.

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