ca fianal.indirect tax concept query

IN this.. go to last page.. answer C. .. i am finding the judgement very supid!! all this time we were bugged by the books and tutor that excise is on manufacture not on sale... and after reading the judgement i m very much dissatisfied !!! what they say and what they doo


please clarify me


Attached File : 47 s.pdf downloaded: 74 times
Replies (2)
ye free distribution pe excise dena hi hota hai !!! sample distribution me rule 4 hota hai !! free distribution me bhi section 4 ya rule 4 hota hai .. i am sure.. what is this judgement trying to say
can anybody tell me .. free distribution me valuation transaction value pe hoti hai ya fir identical good valuation under rule 4

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