Valuation of free samples by pharma manufacturers

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 April 2013 As on date, when manufacturers send free samples under what section they should be valued u/s 4 or 4A of central excise rules

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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30 June 2013 At the discounted rate at which the same is supplied to the distributors

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