consignment in case of export goods and ten thousand rupees per consignment in case of imported goods, which are not subject to any prohibition ... samples" means any bonafide commercial samples and prototypes of goods supplied free of charge of a value not exceeding fifty thousand rupees per consignment
relation to import or export goods means a person engaged in the international transportation of the goods on express door to door delivery basis ... India; (c) "samples" means any bonafide commercial samples and prototypes of goods supplied free of charge of a value not exceeding ten thousand rupees
Authorized Officer: Provided further that where the goods including Capital Goods are supplied free of cost or on loan or lease basis, the Bill ... importer, and the supplier: Provided also that where the goods including Capital Goods are supplied on loan or lease basis by a domestic supplier
supply of capital goods to holders of licence under the Export Promotion Capital Goods Scheme under the Foreign Trade Policy; c. supply of goods ... that such goods and services are permissible for import or procurement by such Units and Developers; k. supply of goods against free foreign exchange
Special Economic Zone authorities.] (5) The Units in Free Trade and Warehousing Zones or Units in Free Trade and Warehousing Zone set up in other ... namely:- (a) Capital goods, raw materials including consumables sub-assemblies, components, semi-finished goods shall be supplied by the Overseas Entity free of cost
Section 10 in The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007
10. Cost and services.
(1) In determining the transaction value, there ... apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost
Section 9 in The Customs Valuation (Determination of Price of Imported Goods) Rules, 1988.
9. Costs and services.
(1) In determining the transaction value, there ... apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost
goods/ software may be made without furnishing the declaration in the following cases, namely: (a) trade samples of goods and publicity material supplied free ... accompanied or unaccompanied; (c) ship's stores, trans-shipment cargo and goods supplied under the orders of Central Government or of such officers
Central Excise Valuation (determination of price of excisable goods) Rules, 2000
6.
Where the excisable goods are sold in the circumstances specified in clause ... apportioned as appropriate, of the following goods and services, whether supplied directly or indirectly by the buyer free of charge or at reduced cost
goods or services may be made without furnishing the declaration in the following cases, namely:-
(a) trade samples of goods and publicity material supplied free ... whether accompanied or unaccompanied; (c) ship's stores, transshipment cargo and goods supplied under the orders of Central Government or of such officers
