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of <h1>Tribunal rules on assessable value of physician samples in P&P medicines case.</h1> The Appellate Tribunal CEGAT, Mumbai upheld the determination of assessable value of physician's samples of P & P medicines based on pro rata price of ... Valuation - Physician’s samples The Appellate Tribunal CEGAT, Mumbai upheld the determination of assessable value of physician's samples of P & P medicines based on pro rata price of commercial packs, following a previous decision. The demand of duty confirmed without notice to appellants was deemed unsustainable. The order of the lower authorities was upheld. (Case citation: 1997 (7) TMI 324 - CEGAT, Mumbai)
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