https://www.taxtmi.com/circulars?id=61318 Free samples of products notified for MRP assessment are to be valued under Rule 4 of the Central Excise Valuation Rules, applying the deemed price under Section 4A when a normal transaction price is unavailable. This valuation principle, endorsed by CESTAT decisions and Board circulars, requires taking the Section 4A deemed value for similar goods as the reference for free physician and other promotional samples, subject to adjustments for pack size and quantity. en-us Tue, 23 Mar 2010 00:00:00 +0530 Tue, 04 Jun 2019 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61318 Free samples of products notified for MRP assessment are to be valued under Rule 4 of the Central Excise Valuation Rules, applying the deemed price under Section 4A when a normal transaction price is unavailable. This valuation principle, endorsed by CESTAT decisions and Board circulars, requires taking the Section 4A deemed value for similar goods as the reference for free physician and other promotional samples, subject to adjustments for pack size and quantity. Circulars Central Excise Tue, 23 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61318