Physician's samples not subject to duty based on regular pack prices

The Appellate Tribunal CESTAT, Ahmedabad held that physician's samples sold by the respondents are not subject to duty based on regular pack prices. As the samples are sold at factory gate and wholesale prices, Valuation Rules, 1975 do not apply. The Tribunal dismissed Revenue's appeals.

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The Appellate Tribunal CESTAT, Ahmedabad ruled that physician's samples sold by the respondents are not required to be cleared on payment of duty based on the price of regular packs. The samples are sold at factory gate and the wholesale price, so Valuation Rules, 1975 do not apply. The Tribunal rejected the appeals filed by Revenue.

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