https://www.taxtmi.com/forum/issue?id=109666 Charitable institutions are not entitled to a general exemption from central excise; supplies to trusts do not automatically escape duty. Free distributions and samples are treated as removals and must be valued and assessed under the prescribed valuation framework, applying the valuation principles equivalent to assessment at a margin above cost as set out in the valuation rules and Board guidance. en-us Wed, 06 Jan 2016 11:32:40 +0530 Thu, 23 Jan 2025 15:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109666 Charitable institutions are not entitled to a general exemption from central excise; supplies to trusts do not automatically escape duty. Free distributions and samples are treated as removals and must be valued and assessed under the prescribed valuation framework, applying the valuation principles equivalent to assessment at a margin above cost as set out in the valuation rules and Board guidance. Discussion-Forum Central Excise Wed, 06 Jan 2016 11:32:40 +0530 https://www.taxtmi.com/forum/issue?id=109666