Valuation u/r 4 of CE valuation rule

[Nitin Bhisikar]

Valuation u/r 4 of CE valuation rule- Manufacturer of medicine sold free sample to medical practitioner throught its medical representative. Here time of delivery is other than time of removal of goods. As per rule 4 adustment is required with reference to comparable goods sold nearest to time of removal. My Query is 1) Which adjustment is required in the present case if article is specified in section 4A. 2) Which adjustment is required in the present case if article is not specified in section 4A. 3) Which adjustment is necessary if it is not free sample but sale to buyer under the promotional scheme if article specified in section 4A 4) Which adjustment is necessary if it is not free sample but sale to buyer under the promotional scheme if article not specified in section 4A

AI Summary

Clarification Sought on Valuation of Free Medicine Samples Under Rule 4; Timing of Delivery vs. Removal Discussed A query was raised regarding the valuation under Rule 4 of the Central Excise valuation rules, specifically concerning a manufacturer of medicine distributing free samples to medical practitioners through representatives. The issue centers on the timing of delivery versus the removal of goods and the necessary adjustments based on whether the article falls under Section 4A. The query also extends to adjustments required for promotional sales. A respondent asked for clarification on how the delivery time differs from the removal time to provide an accurate response.