https://www.taxtmi.com/caselaws?id=596 Physician's free samples of identical medicaments are to be valued by reference to comparable commercial packs under rule 6(b)(i) of the Central Excise Valuation Rules, 1975, because non-sold goods must first be valued against comparable goods with reasonable adjustments for material differences. The smaller pack size and different labelling for non-sale did not change the essential characteristics of the medicines, so the samples remained materially comparable to sold packs. The cost method under rule 6(b)(ii) applies only as a residual measure when value cannot reasonably be determined under rule 6(b)(i), and Chapter Note 5 of Chapter 30 did not justify a different valuation approach. en-us Tue, 29 Aug 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=596 Physician's free samples of identical medicaments are to be valued by reference to comparable commercial packs under rule 6(b)(i) of the Central Excise Valuation Rules, 1975, because non-sold goods must first be valued against comparable goods with reasonable adjustments for material differences. The smaller pack size and different labelling for non-sale did not change the essential characteristics of the medicines, so the samples remained materially comparable to sold packs. The cost method under rule 6(b)(ii) applies only as a residual measure when value cannot reasonably be determined under rule 6(b)(i), and Chapter Note 5 of Chapter 30 did not justify a different valuation approach. Case-Laws Central Excise Tue, 29 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=596