https://www.taxtmi.com/caselaws?id=356916 Physician samples cleared free of cost and not sold were treated as identical to marketable medicines for valuation purposes, with differences in packing, marking and absence of MRP not preventing comparison. The text states that Rule 4 of the Central Excise Valuation Rules, 2000 applies where comparable goods are sold at or near the time of removal, and Rule 11 allows reasonable valuation consistent with the Rules. It further notes that Section 4A does not apply to non-MRP goods. On that basis, physician samples may be valued by reference to comparable market goods with reasonable adjustments under Rule 11. en-us Wed, 28 Feb 2018 00:00:00 +0530 Wed, 21 Mar 2018 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356916 Physician samples cleared free of cost and not sold were treated as identical to marketable medicines for valuation purposes, with differences in packing, marking and absence of MRP not preventing comparison. The text states that Rule 4 of the Central Excise Valuation Rules, 2000 applies where comparable goods are sold at or near the time of removal, and Rule 11 allows reasonable valuation consistent with the Rules. It further notes that Section 4A does not apply to non-MRP goods. On that basis, physician samples may be valued by reference to comparable market goods with reasonable adjustments under Rule 11. Case-Laws Central Excise Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356916