https://www.taxtmi.com/caselaws?id=54634 Physician samples used as advertising material may be valued on a pro-rata basis by reference to the price of regular packs where that method reasonably reflects the relevant cost elements. In the context of samples manufactured partly on job work and partly by the assessee, the department's attempt to adopt a higher assessable value based on special packing cost was not accepted, because the pro-rata method produced a valuation higher than one based only on material cost plus job charges for job-work samples. The assessee's valuation method was therefore accepted as proper. en-us Fri, 19 Aug 2005 00:00:00 +0530 Thu, 21 Oct 2010 12:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54634 Physician samples used as advertising material may be valued on a pro-rata basis by reference to the price of regular packs where that method reasonably reflects the relevant cost elements. In the context of samples manufactured partly on job work and partly by the assessee, the department's attempt to adopt a higher assessable value based on special packing cost was not accepted, because the pro-rata method produced a valuation higher than one based only on material cost plus job charges for job-work samples. The assessee's valuation method was therefore accepted as proper. Case-Laws Central Excise Fri, 19 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54634