Clarification regarding valuation of free samples of the products covered under MRP based assessment - reg.

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.... circular No. 813/10/2005-CX dated 25.4.2005 issued from F.No. 6/39/2000- CX1 wherein it was clarified that in the case of free samples, the value should be determined under Rule 4 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. 2. A larger bench of CESTAT in the case of Blue Cross Laboratories Vs CCE, Mumbai 2006 -TMI - 596 - Appellate Tribunal, Mumbai, ....

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....under Rule 4 of the valuation rules by taking into consideration the deemed value under Section 4A(1) notwithstanding the non availability of normal price under Section 4(1)(a) of the Act, ibid. Accordingly, the value for payment of excise duty for physician sample would be the value determined under Section 4A for the similar goods (subject to adjustment for size & pack etc.) 4. The aforesaid d....