https://www.taxtmi.com/caselaws?id=243985 Physician samples of medicaments cleared on a principal-to-principal basis were not intended for retail sale, so no retail sale price declaration was required under the Drugs (Prices Control) Order, 1995. Although the goods were medicaments notified under section 4A of the Central Excise Act, 1944, section 4A could not apply merely on that basis because the valuation trigger is retail sale pricing for goods meant for sale. The proper valuation was transaction value under section 4(1)(a), and section 4A valuation was inapplicable. en-us Mon, 28 Oct 2013 00:00:00 +0530 Wed, 23 Apr 2014 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243985 Physician samples of medicaments cleared on a principal-to-principal basis were not intended for retail sale, so no retail sale price declaration was required under the Drugs (Prices Control) Order, 1995. Although the goods were medicaments notified under section 4A of the Central Excise Act, 1944, section 4A could not apply merely on that basis because the valuation trigger is retail sale pricing for goods meant for sale. The proper valuation was transaction value under section 4(1)(a), and section 4A valuation was inapplicable. Case-Laws Central Excise Mon, 28 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243985