https://www.taxtmi.com/caselaws?id=117886 Physicians' samples under the Central Excise Valuation Rules, 2000 were to be valued on a cost-construction basis, so a pro rata value derived from commercial packs was not sustainable for the relevant period. The dispute on whether trade discount and quantity discount applicable to commercial packs should also reduce the sample value was left for re-quantification after examining the factual record. The limitation objection, together with the consequential challenge to interest and penalty, was also remanded for fresh consideration because no conclusive finding had been recorded on those aspects. en-us Wed, 04 Jan 2006 00:00:00 +0530 Wed, 27 Jun 2012 12:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117886 Physicians' samples under the Central Excise Valuation Rules, 2000 were to be valued on a cost-construction basis, so a pro rata value derived from commercial packs was not sustainable for the relevant period. The dispute on whether trade discount and quantity discount applicable to commercial packs should also reduce the sample value was left for re-quantification after examining the factual record. The limitation objection, together with the consequential challenge to interest and penalty, was also remanded for fresh consideration because no conclusive finding had been recorded on those aspects. Case-Laws Central Excise Wed, 04 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117886