https://www.taxtmi.com/circulars?id=7961 Valuation of free samples distributed as marketing samples, gifts or physician samples shall be determined under Rule 4 of the Central Excise Valuation Rules by reference to the deemed value under Section 4A for similar goods when normal price is unavailable, with adjustments for size and pack; this approach applies to products assessed under MRP based assessment as well as otherwise. en-us Fri, 19 Feb 2010 00:00:00 +0530 Fri, 19 Feb 2010 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7961 Valuation of free samples distributed as marketing samples, gifts or physician samples shall be determined under Rule 4 of the Central Excise Valuation Rules by reference to the deemed value under Section 4A for similar goods when normal price is unavailable, with adjustments for size and pack; this approach applies to products assessed under MRP based assessment as well as otherwise. Circulars Central Excise Fri, 19 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7961