https://www.taxtmi.com/highlights?id=38486 Valuation - physician samples which are distributed free as part of marketing strategy, or as a gift or donation to doctors - the assessment cannot be done under Section 4(1)(a) and the assessment has to be done under Section 4(1)(b). The assessment cannot be done under Section 4A as the said goods are not marked with MRP - AT en-us Wed, 21 Mar 2018 08:31:52 +0530 Wed, 21 Mar 2018 08:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38486 Valuation - physician samples which are distributed free as part of marketing strategy, or as a gift or donation to doctors - the assessment cannot be done under Section 4(1)(a) and the assessment has to be done under Section 4(1)(b). The assessment cannot be done under Section 4A as the said goods are not marked with MRP - AT Highlights Central Excise Wed, 21 Mar 2018 08:31:52 +0530 https://www.taxtmi.com/highlights?id=38486