https://www.taxtmi.com/caselaws?id=336189 Excise valuation of sample packs sold to distributors must be based on the declared transaction value where the goods are cleared for a genuine price and no evidence shows that the price is not the sole consideration. Later free distribution of those packs by distributors under a promotional scheme does not justify substituting the value of comparable retail packs. The assessable value therefore remains the price charged by the assessee at the time of clearance, absent any additional consideration or price manipulation. en-us Tue, 06 Dec 2016 00:00:00 +0530 Thu, 05 Jan 2017 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336189 Excise valuation of sample packs sold to distributors must be based on the declared transaction value where the goods are cleared for a genuine price and no evidence shows that the price is not the sole consideration. Later free distribution of those packs by distributors under a promotional scheme does not justify substituting the value of comparable retail packs. The assessable value therefore remains the price charged by the assessee at the time of clearance, absent any additional consideration or price manipulation. Case-Laws Central Excise Tue, 06 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336189