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

[Surender Gupta]

Please specify, how the time of delivery is differ from time of removal.

AI Summary

Valuation adjustments under rule 4 require nearest-time comparable sales when delivery differs from removal. Valuation under rule 4 requires comparison with comparable goods sold nearest to the time of removal when delivery occurs at a time other than removal; adjustments differ depending on whether the article is a specified article and whether the transaction is a free sample or a promotional sale, with factual variants determining the applicable comparables and the resulting assessable value.