Excise dutyon free sample
This query is : Resolved
09 June 2013
Dear sir
Please tell me what is nature for Excise duty on free sample ?
Please tell me what is nature for Excise duty on free sample ?
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
Excise duty is chargeable on manufacture and not on sales.
Thanks & regards
Ganesh babu
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
https://www.cbec.gov.in/excise/cx-circulars/cx-circulars-10/915-2k10cx.htm
Thanks & regards
Ganesh babu k
it is held that physician samples were excisable goods and were liable to excise duty
https://www.cbec.gov.in/excise/cx-circulars/cx-circulars-10/915-2k10cx.htm
Thanks & regards
Ganesh babu k
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