valuation of physician samples. Hence, the clarification at Sr.No.13 has to be considered for all categories of samples distributed free, as specified there ... therefore it is not applicable to physicians samples, it is pertinent to mention here that the samples distributed free and referred by the CBEC
present appeal relates to the assessable value of the physician samples distributed free of cost. Learned advocate appearing for the appellants fairly agrees that
present appeal relates to the assessable value of the physician samples distributed free of cost. Learned advocate appearing for the appellants fairly agrees that
cleared are not meant for sale but for distribution as gifts or for distribution as free samples, but sale price of such goods ... being made partly for captive consumption and partly for distribution as free gift/free samples, without any sales to independent buyers. Thus Rule 4 would
clauses (i) to (v)
above;
[[(vii) being the expenditure on distribution of samples
either free of cost or at concessional rate; and]
(viii) being
respect of valuation of the physicians samples of medicaments which are distributed free of cost by the appellant. The Commissioner (Appeals) has held that ... later circular dt.25.4.05 requires determination of physicians samples in terms of Rule 6 of Central Excise Valuation Rules
well as the appellant is whether physicians samples manufactured and cleared for free distribution by the appellant has to be assessed on the basis ... this basis, he has taken a view that the physicians samples cleared by the appellant during the period from 09.12.02 to March
obtain a report from the Assistant Drugs Controller (ADC) and, accordingly, samples were drawn and sent to that authority. The ADC in a report dated ... free distribution to the industries, earlier remark given by this office dated 30.09.99 may please be treated as cancelled. Samples from the consignment were drawn
supply and distribution or to 2007). The sale Officer from an oil company is along competent to enter and seize the samples of petroleum products ... order 9 of the liquefied petroleum gas(regulates of supply and distributions) ordered 2000 deals with the procurement, shortage and sale of liquefied petroleum
samples given free to distributor for promotion: window
display, participation in vyapari mandaI; advertisement in media
(including print and ratio); T-shirt for distribution, posters ... distribution of leaflets on different varieties of cheese/ paneer;
expenses on knowing the taste preferences of school children,
expenses on conducting tasting/ sampling the products
