https://www.taxtmi.com/caselaws?id=87196 Physician's samples of patent and proprietary medicines cleared free of charge were treated as comparable to the larger commercial packs of the same medicines sold in the market. Valuation was to be made under Rule 7 of the Central Excise (Valuation) Rules by applying the price of comparable goods under Rule 6(b)(i), with a pro rata adjustment from the commercial pack price. The cost-based method under Rule 6(b)(ii) was held irrelevant for this purpose. The demand of duty raised without notice was not sustainable, while the valuation adopted by the lower authorities was otherwise substantially upheld. en-us Fri, 11 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 13:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87196 Physician's samples of patent and proprietary medicines cleared free of charge were treated as comparable to the larger commercial packs of the same medicines sold in the market. Valuation was to be made under Rule 7 of the Central Excise (Valuation) Rules by applying the price of comparable goods under Rule 6(b)(i), with a pro rata adjustment from the commercial pack price. The cost-based method under Rule 6(b)(ii) was held irrelevant for this purpose. The demand of duty raised without notice was not sustainable, while the valuation adopted by the lower authorities was otherwise substantially upheld. Case-Laws Central Excise Fri, 11 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87196