https://www.taxtmi.com/caselaws?id=237567 Valuation under the Central Excise Act, 1944 could not be split merely because the same medicines were cleared partly as physician's samples and partly for open market sale. The Court accepted the Tribunal's view that identical products could not be subjected to two different valuations on that basis, and found no illegality or jurisdictional error in the impugned order. The challenge to the valuation method therefore failed and the appeal was dismissed. en-us Wed, 18 Apr 2012 00:00:00 +0530 Tue, 01 Oct 2013 07:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237567 Valuation under the Central Excise Act, 1944 could not be split merely because the same medicines were cleared partly as physician's samples and partly for open market sale. The Court accepted the Tribunal's view that identical products could not be subjected to two different valuations on that basis, and found no illegality or jurisdictional error in the impugned order. The challenge to the valuation method therefore failed and the appeal was dismissed. Case-Laws Central Excise Wed, 18 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237567