Appellate Tribunal rules duty on free physician samples under Sec. 4(1)(a) of Central Excise Act

The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellants, holding that duty should be paid as per Sec. 4(1)(a) of the Central Excise Act for physician samples distributed free of cost to doctors. The impugned orders were set aside, and the appeals were allowed.

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The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellants regarding the valuation of physician samples distributed free of cost to doctors. The Tribunal cited previous decisions and held that duty should be paid as per Sec. 4(1)(a) of the Central Excise Act. The impugned orders were set aside, and the appeals were allowed.

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