https://www.taxtmi.com/forum/issue?id=109547 Removal of raw material as samples free of charge cannot be invoiced to oneself; duty on such sample removals must be charged and valued by reference to similar goods removed from the factory nearest in time. An invoice may be issued to the recipient and duty discharged, with CAS 4 (Cost + 10%) commonly applied for valuation; VAT input tax credit reversal obligations arise when samples are provided without consideration. en-us Wed, 16 Dec 2015 17:18:32 +0530 Thu, 23 Jan 2025 15:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109547 Removal of raw material as samples free of charge cannot be invoiced to oneself; duty on such sample removals must be charged and valued by reference to similar goods removed from the factory nearest in time. An invoice may be issued to the recipient and duty discharged, with CAS 4 (Cost + 10%) commonly applied for valuation; VAT input tax credit reversal obligations arise when samples are provided without consideration. Discussion-Forum Central Excise Wed, 16 Dec 2015 17:18:32 +0530 https://www.taxtmi.com/forum/issue?id=109547