https://www.taxtmi.com/caselaws?id=253072 Physician samples cleared to brand owners were held assessable on transaction value under section 4 of the Central Excise Act, 1944, because prior Tribunal authority had already treated such valuation questions as settled where the samples are cleared against consideration. On that basis, section 4A valuation was rejected and the appellant's valuation method for the samples was accepted as correct. Duty was therefore payable under section 4 on transaction value, not under section 4A. en-us Thu, 24 Jul 2014 00:00:00 +0530 Thu, 13 Nov 2014 21:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253072 Physician samples cleared to brand owners were held assessable on transaction value under section 4 of the Central Excise Act, 1944, because prior Tribunal authority had already treated such valuation questions as settled where the samples are cleared against consideration. On that basis, section 4A valuation was rejected and the appellant's valuation method for the samples was accepted as correct. Duty was therefore payable under section 4 on transaction value, not under section 4A. Case-Laws Central Excise Thu, 24 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253072