Value of Free Samples should be Determined u/r of Central Excise Valuation Rules: CESTAT Dismisses Appeal of Amazon Drugs Pvt Ltd [Read Order]

Value of Free Samples - Central Excise Valuation Rules - CESTAT - CESTAT Dismisses Appeal of Amazon Drugs Pvt Ltd - Amazon Drugs Pvt Ltd - Appeal of Amazon Drugs Pvt Ltd - Central Excise - Taxscan

The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the value of free samples should be determined under rule 4 of the Central Excise Valuation Rules,2000.  Amazon Drugs Pvt. Ltd, the appellant assessee was a manufacturer of P or P Medicines, and the valuation of the goods manufactured by…

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