https://www.taxtmi.com/forum/issue?id=1495 Valuation under excise valuation rules turns on whether supply to medical practitioners is a completed removal or constitutes consignment agency; the rule requires adjustment by reference to comparable goods sold nearest the time of removal, but mere provision of free samples for marketing or testing does not, by itself, make practitioners consignment agents and thus affects whether and how transaction value adjustments apply for specified or non specified goods and for promotional sales. en-us Sat, 12 Sep 2009 22:18:30 +0530 Thu, 23 Jan 2025 15:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1495 Valuation under excise valuation rules turns on whether supply to medical practitioners is a completed removal or constitutes consignment agency; the rule requires adjustment by reference to comparable goods sold nearest the time of removal, but mere provision of free samples for marketing or testing does not, by itself, make practitioners consignment agents and thus affects whether and how transaction value adjustments apply for specified or non specified goods and for promotional sales. Discussion-Forum Central Excise Sat, 12 Sep 2009 22:18:30 +0530 https://www.taxtmi.com/forum/issue?id=1495