Excise dutyon free sample

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sharad

sharad (Querist)
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09 June 2013 Dear sir
Please tell me what is nature for Excise duty on free sample ?

Ganeshbabu K

Ganeshbabu K (Expert)
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09 June 2013 Excise duty is payable even in the case of free supply of goods as sale is not necessary condition for charging duty.

Excise duty is chargeable on manufacture and not on sales.

Thanks & regards
Ganesh babu

Ganeshbabu K

Ganeshbabu K (Expert)
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09 June 2013 Citation : Medley Pharmaceuticals Ltd. v. CCE, (2011) 2 SCC 601

it is held that physician samples were excisable goods and were liable to excise duty

http://www.cbec.gov.in/excise/cx-circulars/cx-circulars-10/915-2k10cx.htm

Thanks & regards
Ganesh babu k

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