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Physician Samples Valuation: Use Sale Price for Central Excise; Free Distribution by Distributor Irrelevant to Value.
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....Valuation - physician samples - in the absence of any allegation of price at which the samples were being sold by the assessee to the distributor, the value of said samples has to be sale price of the goods. The fact that distributor further distributed the sample free of cost is irreverent to determine the value of physician samples. - AT....