Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975

Last updated: 20 January 2011

Save Share

Court :
SC

Brief :
“Whether Physician samples manufactured and distributed as free samples have to be assessed on the basis of cost of manufacture plus normal profits, if any, earned on the sale under Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975 (for short, “Rules 1975”) upto 1st July, 2000 and thereafter, on application of Rule 8 of Central Excise Valuation Rules, 2000 (for short, “Rules 2000”) i.e. on cost of manufacture plus 15% profit basis and not on pro-rata basis as has been done by the Revenue?”

Citation :
Medley Pharmaceuticals Ltd. Versus The Commissioner of Central Excise & Customs, Daman

Daily Limit Reached