https://www.taxtmi.com/caselaws?id=357285 Free physician samples of medicines, though not sold and cleared without MRP, are to be valued under Rule 4 read with Rule 11 of the Central Excise Valuation Rules where transaction value is unavailable. Rule 8 does not apply because it is confined to goods used or consumed in the production or manufacture of other articles, not samples distributed free to doctors. Section 4A is also inapplicable because the samples are not sold on an MRP basis. The valuation must therefore follow the price of comparable goods sold at or nearest to the time of removal, with reasonable adjustments consistent with the rules. en-us Tue, 13 Mar 2018 00:00:00 +0530 Tue, 13 Nov 2018 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357285 Free physician samples of medicines, though not sold and cleared without MRP, are to be valued under Rule 4 read with Rule 11 of the Central Excise Valuation Rules where transaction value is unavailable. Rule 8 does not apply because it is confined to goods used or consumed in the production or manufacture of other articles, not samples distributed free to doctors. Section 4A is also inapplicable because the samples are not sold on an MRP basis. The valuation must therefore follow the price of comparable goods sold at or nearest to the time of removal, with reasonable adjustments consistent with the rules. Case-Laws Central Excise Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357285