https://www.taxtmi.com/caselaws?id=125232 Physician's samples of medicaments valued on a pro rata basis by reference to identical regular packs do not require separate addition of special packing cost where that cost is already embedded in the benchmark price. The Drugs Price Control Order, 1995 was held inapplicable to exclude packing cost from excisable valuation because it governs retail sale pricing, not the valuation method for physician's samples. Since advertising-related cost is absorbed in the regular-pack price used for comparison, the cost of catch covers or catch boxes cannot be added again merely because Modvat credit was taken on the packing materials. en-us Wed, 19 Nov 2008 00:00:00 +0530 Sun, 06 Aug 2017 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125232 Physician's samples of medicaments valued on a pro rata basis by reference to identical regular packs do not require separate addition of special packing cost where that cost is already embedded in the benchmark price. The Drugs Price Control Order, 1995 was held inapplicable to exclude packing cost from excisable valuation because it governs retail sale pricing, not the valuation method for physician's samples. Since advertising-related cost is absorbed in the regular-pack price used for comparison, the cost of catch covers or catch boxes cannot be added again merely because Modvat credit was taken on the packing materials. Case-Laws Central Excise Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125232