Valuation of Physician Samples: Transaction Value vs. MRP for Goods Unmarked with MRP under Central Excise Act Section 4A.

Valuation of Physician Samples: Transaction Value vs. MRP for Goods Unmarked with MRP under Central Excise Act Section 4A. https://www.taxtmi.com/highlights?id=38348 Method of Valuation - transaction value or MRP based value - physician samples cleared free of cost - The assessment cannot be done u/s 4A as the said goods are not marked with MRP - identical goods are different only in respect of size of packing and marking of MRP, are being assessed u/s 4A of the Central Excise Act and such comparable value after suitable adjustments can be adopted for the purpose of assessment of physician samples - AT en-us Thu, 15 Mar 2018 09:55:05 +0530 Thu, 15 Mar 2018 09:55:05 +0530 TaxTMI RSS Generator Valuation of Physician Samples: Transaction Value vs. MRP for Goods Unmarked with MRP under Central Excise Act Section 4A. https://www.taxtmi.com/highlights?id=38348 Method of Valuation - transaction value or MRP based value - physician samples cleared free of cost - The assessment cannot be done u/s 4A as the said goods are not marked with MRP - identical goods are different only in respect of size of packing and marking of MRP, are being assessed u/s 4A of the Central Excise Act and such comparable value after suitable adjustments can be adopted for the purpose of assessment of physician samples - AT Highlights Central Excise Thu, 15 Mar 2018 09:55:05 +0530 https://www.taxtmi.com/highlights?id=38348