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of <h1>Free Samples Valuation Clarified: Use Rule 4 for MRP-Based Assessment, Including Physician Samples. Applies to All Marketing Strategies.</h1> The circular clarifies the valuation of free samples of products under Maximum Retail Price (MRP) based assessment. It references a previous circular and court decisions affirming that free samples should be valued under Rule 4 of the Central Excise Valuation Rules, 2000. This includes products like physician samples, even if they are under MRP assessment. The valuation should consider the deemed value under Section 4A, adjusted for size and packaging. This guidance applies to all free samples distributed as part of marketing strategies or as gifts, regardless of whether the final products are assessed under MRP.
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