https://www.taxtmi.com/caselaws?id=86622 Physician's free medicine samples were valued by reference to comparable wholesale sale goods under Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975. The relevant test was comparability of the goods and their material characteristics, not the identity of the recipient or the fact that the samples were supplied free of cost. Smaller pack sizes could justify adjustment only if a real value difference remained, but the wholesale benchmark already reflected that difference. The absence of a sale price or profit motive in the supply of samples was treated as irrelevant to valuation, and no further adjustment was required. en-us Mon, 10 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 11:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86622 Physician's free medicine samples were valued by reference to comparable wholesale sale goods under Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975. The relevant test was comparability of the goods and their material characteristics, not the identity of the recipient or the fact that the samples were supplied free of cost. Smaller pack sizes could justify adjustment only if a real value difference remained, but the wholesale benchmark already reflected that difference. The absence of a sale price or profit motive in the supply of samples was treated as irrelevant to valuation, and no further adjustment was required. Case-Laws Central Excise Mon, 10 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86622