https://www.taxtmi.com/caselaws?id=360040 Physician samples cleared free of cost, having no transaction value and no sale at the time of removal, could not be valued under Section 4(1)(a) of the Central Excise Act, 1944. Rule 4 of the Central Excise Valuation Rules applied as the general valuation provision for such unsold goods, and Rule 11 could support a reasonable method consistent with the rules. Because the samples were not captively consumed, Rule 8 did not apply, and Section 4A was inapplicable since the goods were not MRP-based. Following the settled approach on physician samples, the valuation under Rule 4 read with Rule 11 was sustained and the duty demand upheld. en-us Thu, 26 Apr 2018 00:00:00 +0530 Wed, 09 May 2018 06:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360040 Physician samples cleared free of cost, having no transaction value and no sale at the time of removal, could not be valued under Section 4(1)(a) of the Central Excise Act, 1944. Rule 4 of the Central Excise Valuation Rules applied as the general valuation provision for such unsold goods, and Rule 11 could support a reasonable method consistent with the rules. Because the samples were not captively consumed, Rule 8 did not apply, and Section 4A was inapplicable since the goods were not MRP-based. Following the settled approach on physician samples, the valuation under Rule 4 read with Rule 11 was sustained and the duty demand upheld. Case-Laws Central Excise Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360040