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yesha (Querist)
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30 December 2013 when goods are distributed as free samples and manufacturer prints mrp on such goods then whether sec 4 A is applicable or not? whether value should b as per sec 4?

Arun Kumar Singh

Arun Kumar Singh (Expert)
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31 December 2013 Yes Section 4 will be applicable. duty will be payable on assessable value.

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