https://www.taxtmi.com/caselaws?id=207729 Physician samples sold to unrelated buyers on a principal-to-principal basis for a contractual price, with price as the sole consideration, are valued for Central Excise duty on transaction value. Transaction value applies where the statutory conditions for sale to an unrelated buyer and sole consideration are met. Valuation based on comparable goods or other valuation rules is relevant only where transaction value is unavailable or those conditions fail. Free distribution of samples or notional paper transactions are materially distinct and do not displace transaction-value valuation for genuine sales. en-us Tue, 01 Feb 2011 00:00:00 +0530 Mon, 19 Jan 2026 16:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207729 Physician samples sold to unrelated buyers on a principal-to-principal basis for a contractual price, with price as the sole consideration, are valued for Central Excise duty on transaction value. Transaction value applies where the statutory conditions for sale to an unrelated buyer and sole consideration are met. Valuation based on comparable goods or other valuation rules is relevant only where transaction value is unavailable or those conditions fail. Free distribution of samples or notional paper transactions are materially distinct and do not displace transaction-value valuation for genuine sales. Case-Laws Central Excise Tue, 01 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207729