https://www.taxtmi.com/caselaws?id=107598 Free physician samples of ayurvedic medicaments were held to be valued by reference to comparable goods manufactured and sold by the same assessee, because the samples were identical in quality and nature to the saleable products and differed only in quantity. On those facts, valuation based solely on cost of production was rejected as an inadequate measure, and Rule 6(b)(ii) was not accepted as the proper basis. The assessable value was therefore restored on the comparable-goods method, and the assessee's valuation was disallowed. en-us Wed, 18 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 16:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107598 Free physician samples of ayurvedic medicaments were held to be valued by reference to comparable goods manufactured and sold by the same assessee, because the samples were identical in quality and nature to the saleable products and differed only in quantity. On those facts, valuation based solely on cost of production was rejected as an inadequate measure, and Rule 6(b)(ii) was not accepted as the proper basis. The assessable value was therefore restored on the comparable-goods method, and the assessee's valuation was disallowed. Case-Laws Central Excise Wed, 18 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107598