https://www.taxtmi.com/caselaws?id=107916 The Tribunal upheld the duty demand of Rs. 4,24,263 against the appellant, rejecting the additional 10% value on physician's samples. It ruled that physician's samples should be valued based on the price of commercially sold medicines, emphasizing that duty should be paid on the normal market value of goods, irrespective of whether they are sold or distributed for free. The decision clarified the assessment of duty on physician's samples, emphasizing the need to assess goods for duty based on their market value. en-us Thu, 28 Aug 2003 00:00:00 +0530 Tue, 27 Mar 2012 16:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107916 The Tribunal upheld the duty demand of Rs. 4,24,263 against the appellant, rejecting the additional 10% value on physician's samples. It ruled that physician's samples should be valued based on the price of commercially sold medicines, emphasizing that duty should be paid on the normal market value of goods, irrespective of whether they are sold or distributed for free. The decision clarified the assessment of duty on physician's samples, emphasizing the need to assess goods for duty based on their market value. Case-Laws Central Excise Thu, 28 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107916