https://www.taxtmi.com/caselaws?id=214456 The Appellate Tribunal CESTAT, Chennai, ruled that physician samples manufactured on job work basis and cleared on payment of Central Excise duty should be valued based on transaction values. For samples distributed free of cost, valuation should be based on the pro rata value of comparable goods, as per a previous Larger Bench decision. The Tribunal rejected the appellants' argument that the decision was overruled by the Supreme Court. It directed lower authorities to apply this valuation method to determine duty demands, disposing of all related petitions and appeals. en-us Tue, 01 May 2012 00:00:00 +0530 Thu, 11 Oct 2012 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214456 The Appellate Tribunal CESTAT, Chennai, ruled that physician samples manufactured on job work basis and cleared on payment of Central Excise duty should be valued based on transaction values. For samples distributed free of cost, valuation should be based on the pro rata value of comparable goods, as per a previous Larger Bench decision. The Tribunal rejected the appellants' argument that the decision was overruled by the Supreme Court. It directed lower authorities to apply this valuation method to determine duty demands, disposing of all related petitions and appeals. Case-Laws Central Excise Tue, 01 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214456