2000 (6) TMI 80

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....ember (T)] - The respondent is a manufacturer of pharmaceutical products. In accordance with the practice in that industry the respondent cleared some quantity of these products for free distribution to medical practitioners and others as samples. The common question for consideration in this appeal is whether in arriving at the assessable value of these samples, a value lower than that adopted fo....

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....f manufacture and that the value therefore lower than the assessment value is justified. It is no doubt true that the cost of these goods is included in the cost of goods, which are sold, since these are distributed free of cost. We are, however, unable to see how this is relevant for the purpose of valuation. Since these goods are not sold therefore valuation would have to be decided in accordanc....