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Applicabilty of sec 4 a

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(Querist)
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?
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
31 December 2013 Even if you have to cleared the goods free of cost duty will be payable on assessable value of the goods.
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