https://www.taxtmi.com/caselaws?id=49034 Where physician's free medicine samples are identical to commercial packs in substance, valuation must begin with comparable goods under Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975, with reasonable adjustments for material differences. The costing method under Rule 6(b)(ii) applies only if comparable value cannot be determined. The CESTAT note states that the samples and retail packs contained the same medicine and differed only in pack size, colour scheme and markings, so there was no basis to bypass the comparable-goods method. Chapter Note 5 of Chapter 30 did not alter the material identity of the medicine for valuation purposes. en-us Tue, 29 Aug 2006 00:00:00 +0530 Sat, 24 Feb 2024 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49034 Where physician's free medicine samples are identical to commercial packs in substance, valuation must begin with comparable goods under Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975, with reasonable adjustments for material differences. The costing method under Rule 6(b)(ii) applies only if comparable value cannot be determined. The CESTAT note states that the samples and retail packs contained the same medicine and differed only in pack size, colour scheme and markings, so there was no basis to bypass the comparable-goods method. Chapter Note 5 of Chapter 30 did not alter the material identity of the medicine for valuation purposes. Case-Laws Central Excise Tue, 29 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49034