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

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....on regarding valuation of free samples of the products covered under MRP based assessment - Regarding. Attention is invited to the contents of Board's letter F.No.6/5/2009-DS (CX-1 & 4), Circular No.915/05/2010 CX dated 19.2.2010 and Circular No. 813/10/2005-CX dated 25.4.2005 issued from F.No.6/39/2000-CX 1 where it was clarified that in the case of free sample, the value should be determin....

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....harmaceutical products have been notified for MRP assessment under Section 4A of the Central Excise Act, the assessment of free physician samples of these products, is appropriately required to be done 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. A....