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<h1>Appellant wins valuation dispute for physician samples, backing pro rata basis over special packing value argument.</h1> <h3>JOHNSON & JOHNSON LTD. Versus COMMISSIONER OF C. EX., MUMBAI</h3> The Tribunal ruled in favor of the appellant in the valuation dispute regarding physician samples for the period 1-4-1995 to 31-12-1998, supporting a pro ... - The dispute was about the valuation of physician samples for the period 1-4-1995 to 31-12-1998. The appellant argued for a pro rata basis valuation, while the Department argued for a higher value due to special packing. The Tribunal decided in favor of the appellant, citing a previous similar case, and allowed the appeal.