Government proposed to
distribute 55,000 seedlings and samplings distributed to 134 farmers.
The distributed samples transported by beneficiaries on their own and
samplings planted ... farmers in Pichanur cluster villages.
After receiving application from farmers, the samplings distributed and
transported. On verification, it was found the samplings transported
rata value of pro-rata value of Rs. 489.16 Lacs in
Samples distributed free of cost from respect of Samples distributed free
the 'sale ... While arriving at the value of Clearances, the value of
samples distributed free of cost should be excluded as they are
not sold
circular was
revised in 2005, wherein it was clarified that physician samples
freely distributed being not sold, the value should be determined
as per Rule ... India
[2008 (222) E.L.T. 22 (Bom.)] that the physician sample
distributed free, the assessable be determined under Rule 4 of
the Central Excise
basis of applications for registration,
regulatory filings, manufacturing licenses, or sample distributions.
82. We find that the defendant was unable to prove actual and
continuous
report
of AO observed that it was not clear how the sample distribution to
the employees shall increase the business of assessee. Assessee
submitted only ... along with relevant invoices submitted to CIT(A) showing that
testers and samples were shipped by foreign AE to Shoppers Stop
and corresponding no-charge
evaporation during storage
Sorting Loss: Discarding of impurities or defective items
Sample Distribution: Stock given to potential buyers as samples.
6.12 The appellant claimed that
said disallowance
of Rs.4,51,04.234/-:
representing 70% of the samples distributed to the doctors and
physicians for want of sufficient proof as regards ... noticed that the
cost incurred by the assessee towards distribution of free samples
in these assessment years is muc
much h lesser than similar expenditure
namely "SAIFI" for which only
1000 bottles of free sampling were distributed on trial basis to gauge
the response in the market. Defendant ... adopted solely for the
purpose of market sampling with approximately 1000 free sample
bottles being distributed in the rural areas. It was argued that
dated 1.7.2002 clarified that in
2
respect of physician samples, which were distributed free, the
assessable value would be 100% / 115% of the cost ... 2002 CX dated 01.07.2002 has clarified that
in respect of samples which are distributed free, the assessable
value would be 100%/115% of the cost
dated 1.7.2002 clarified that in
2
respect of physician samples, which were distributed free, the
assessable value would be 100% / 115% of the cost ... 2002 CX dated 01.07.2002 has clarified that
in respect of samples which are distributed free, the assessable
value would be 100%/115% of the cost
