https://www.taxtmi.com/caselaws?id=212787 The Tribunal held that the appellant correctly valued physician samples based on transaction value, including raw material costs and job charges, rather than under Section 4A of the Central Excise Act. The Tribunal distinguished previous cases involving free samples, emphasizing that when samples are cleared on a transaction value basis to the brand owner, that value should be considered for assessment. Consequently, the impugned order was set aside, and the appeal was allowed, without addressing the limitation issue. en-us Thu, 23 Jun 2011 00:00:00 +0530 Thu, 13 Jun 2013 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212787 The Tribunal held that the appellant correctly valued physician samples based on transaction value, including raw material costs and job charges, rather than under Section 4A of the Central Excise Act. The Tribunal distinguished previous cases involving free samples, emphasizing that when samples are cleared on a transaction value basis to the brand owner, that value should be considered for assessment. Consequently, the impugned order was set aside, and the appeal was allowed, without addressing the limitation issue. Case-Laws Central Excise Thu, 23 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212787