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free sample excise

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(Querist)
21 March 2009 If excise duty paid on MRP basis for any goods, so what will be valuation for captive consumption or for free sample,it should be on MRP basis or cost+10% ?
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CA Devanshi Gandhi (Ajani)

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CA Devanshi Gandhi (Ajani) (Expert)
21 March 2009 mrp basis
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Rajesh Kumar

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Rajesh Kumar (Expert)
29 March 2009 Costing basis, if the packing clearly shows that the goods is not for retail sale.
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