https://www.taxtmi.com/caselaws?id=440307 Physician samples of medicines cleared free of cost remain liable to excise duty because duty is attracted by manufacture, not sale. For valuation of such free samples, the applicable method is pro-rata valuation under rule 4, not the cost-plus method under rule 8, even where the goods are otherwise covered by section 4A. The authorities therefore rejected the appellant's rule 8 valuation and sustained the demand, interest, and penalty, following the principle affirmed by the Larger Bench and the Supreme Court. en-us Fri, 14 Jul 2023 00:00:00 +0530 Fri, 14 Jul 2023 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440307 Physician samples of medicines cleared free of cost remain liable to excise duty because duty is attracted by manufacture, not sale. For valuation of such free samples, the applicable method is pro-rata valuation under rule 4, not the cost-plus method under rule 8, even where the goods are otherwise covered by section 4A. The authorities therefore rejected the appellant's rule 8 valuation and sustained the demand, interest, and penalty, following the principle affirmed by the Larger Bench and the Supreme Court. Case-Laws Central Excise Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440307