duty on free samples

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Querist : Anonymous

Querist : Anonymous (Querist)

09 March 2011 how excise duty is levied on free samples

CA Unnikrishnan Nair N

CA Unnikrishnan Nair N (Expert)
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09 March 2011 Free samples are liable to excise duty

Querist : Anonymous

Querist : Anonymous (Querist)

09 March 2011 if we want to charge excise duty on one month samples collectively then what will be the procedure.

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CA Unnikrishnan Nair N

CA Unnikrishnan Nair N (Expert)
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10 March 2011 ED payment is on monthly basis. Deemed value of samples to be added to your clearance of other goods for working out your total duty liability for the month. There is no separate procedures for duty payment on samples.

Querist : Anonymous

Querist : Anonymous (Querist)

10 March 2011 Thanks for your reply.if we want to send sample without invoice is that possible and what value will be taken for the purpose of calculating excise.

CA Unnikrishnan Nair N

CA Unnikrishnan Nair N (Expert)
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10 March 2011 Best judgment will be adopted. For this, if similar goods are sold that value will be taken. If not, cost build up method. An invoice showing ED and showing free sample is advisable.

Querist : Anonymous

Querist : Anonymous (Querist)

10 March 2011 Thans for your valuable feedback

Querist : Anonymous

Querist : Anonymous (Querist)

10 March 2011 whether we can take credit of service tax paid on telephone bills

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CA Unnikrishnan Nair N

CA Unnikrishnan Nair N (Expert)
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11 March 2011 Yes if there nexus with manufacturing activities.