https://www.taxtmi.com/forum/issue?id=1473 Valuation under rule 4 requires comparison with comparable goods sold nearest to the time of removal when delivery occurs at a time other than removal; adjustments differ depending on whether the article is a specified article and whether the transaction is a free sample or a promotional sale, with factual variants determining the applicable comparables and the resulting assessable value. en-us Tue, 08 Sep 2009 15:00:47 +0530 Thu, 23 Jan 2025 15:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1473 Valuation under rule 4 requires comparison with comparable goods sold nearest to the time of removal when delivery occurs at a time other than removal; adjustments differ depending on whether the article is a specified article and whether the transaction is a free sample or a promotional sale, with factual variants determining the applicable comparables and the resulting assessable value. Discussion-Forum Central Excise Tue, 08 Sep 2009 15:00:47 +0530 https://www.taxtmi.com/forum/issue?id=1473