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    <title>2014 (7) TMI 272 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the duty demand, interest imposition, and penalty imposed on the appellants for determining the assessable value of physicians samples under Central Excise Valuation Rules, 2000. The Tribunal ruled in favor of the appellants, emphasizing that the value should be based on the transaction value rather than a notional value, citing precedent decisions supporting this approach. The decision underscored the importance of adhering to legal provisions and precedent decisions for accurate valuation in excise duty matters.</description>
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      <link>https://www.taxtmi.com/caselaws?id=249235</link>
      <description>The Tribunal set aside the duty demand, interest imposition, and penalty imposed on the appellants for determining the assessable value of physicians samples under Central Excise Valuation Rules, 2000. The Tribunal ruled in favor of the appellants, emphasizing that the value should be based on the transaction value rather than a notional value, citing precedent decisions supporting this approach. The decision underscored the importance of adhering to legal provisions and precedent decisions for accurate valuation in excise duty matters.</description>
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