https://www.taxtmi.com/caselaws?id=118481 The Appellate Tribunal CESTAT, Mumbai allowed an appeal concerning the valuation of free samples of pharmaceutical drugs. It held that assessments should be based on the normal price of comparable goods and that discounts and expenses applicable to sold goods cannot be extended to free samples. The Tribunal found errors in the Commissioner (Appeals)' decision and restored the original order, emphasizing the exclusion of conditional discounts and expenses not relevant to free samples. This judgment provides clarity on the valuation methodology for free samples of pharmaceutical drugs. en-us Tue, 19 Sep 2006 00:00:00 +0530 Sat, 30 Jun 2012 18:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118481 The Appellate Tribunal CESTAT, Mumbai allowed an appeal concerning the valuation of free samples of pharmaceutical drugs. It held that assessments should be based on the normal price of comparable goods and that discounts and expenses applicable to sold goods cannot be extended to free samples. The Tribunal found errors in the Commissioner (Appeals)' decision and restored the original order, emphasizing the exclusion of conditional discounts and expenses not relevant to free samples. This judgment provides clarity on the valuation methodology for free samples of pharmaceutical drugs. Case-Laws Central Excise Tue, 19 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118481