https://www.taxtmi.com/caselaws?id=166068 Toothpaste cleared as free gifts to school children and dentists was held to be assessable on the same basis as toothpaste sold in the market because the gifted goods were identical in quality and contents to the sold goods. The additional carton printing identifying the promotional distribution did not change the character of the product, and the post-clearance manner of disposal was irrelevant for valuation. The expression "such goods" was construed to cover the same class of dental cream manufactured by the assessee, whether intended for sale or free distribution, so valuation had to be made by reference to the price of goods ordinarily sold by the assessee. en-us Thu, 03 Mar 1983 00:00:00 +0530 Mon, 25 Aug 2014 10:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166068 Toothpaste cleared as free gifts to school children and dentists was held to be assessable on the same basis as toothpaste sold in the market because the gifted goods were identical in quality and contents to the sold goods. The additional carton printing identifying the promotional distribution did not change the character of the product, and the post-clearance manner of disposal was irrelevant for valuation. The expression "such goods" was construed to cover the same class of dental cream manufactured by the assessee, whether intended for sale or free distribution, so valuation had to be made by reference to the price of goods ordinarily sold by the assessee. Case-Laws Central Excise Thu, 03 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166068