Physician samples to be value as per rule 4 of Central Excise Valuation Rules, 2000

Amazon Drugs Pvt Ltd Vs Commissioner of Central Excise (CESTAT Bangalore) CESTAT Bangalore held that value of free physician samples should be done as per rule 4 of the Central Excise Valuation Rules, 2000. Valuation under rule 8 of the 2000 Rules by adding 15% profit to the cost of manufacture not acceptable. Facts- The appellant is a manufacturer of P or P Medicines and the valuation of the goods manufactured by the appellant is undertaken with reference to the retail sale price u/s. 4A of the Central Excise Act, 1944 w.e.f. 07.01.2005. The department noticed that during the period from 25.0...