Valuation of free samples: assess under Rule 4 using deemed MRP value under Section 4A, adjusted for pack and size. 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.