The provision of valuation under Section 4A of the Central Excise Act, 1944 would not be applicable on the goods, not intended for retail sale

The provision of valuation under Section 4A of the Central Excise Act, 1944 would not be applicable on the goods, not intended for retail sale https://www.taxtmi.com/article/detailed?id=5978 Goods distributed as free samples and not meant for retail sale fall outside the Standards of Weights and Measures Act and Packaged Commodity Rules, and consequently the notified excise valuation regime tied to retail packaging does not apply; non-retail transfers may be subject to cost-construction treatment consistent with precedent. en-us Tue, 30 Dec 2014 06:37:24 +0530 Tue, 30 Dec 2014 06:37:24 +0530 TaxTMI RSS Generator The provision of valuation under Section 4A of the Central Excise Act, 1944 would not be applicable on the goods, not intended for retail sale https://www.taxtmi.com/article/detailed?id=5978 Goods distributed as free samples and not meant for retail sale fall outside the Standards of Weights and Measures Act and Packaged Commodity Rules, and consequently the notified excise valuation regime tied to retail packaging does not apply; non-retail transfers may be subject to cost-construction treatment consistent with precedent. Articles Central Excise Tue, 30 Dec 2014 06:37:24 +0530 https://www.taxtmi.com/article/detailed?id=5978