https://www.taxtmi.com/caselaws?id=254196 The Tribunal ruled in favor of the appellant, a manufacturer of medicaments, in a dispute over the assessment of physician samples. The Tribunal held that physician samples sold based on purchase orders to different firms and persons should be assessed based on transaction value, not the MRP of retail packages. The appellant's reliance on the transaction value assessment was deemed valid, leading to a complete waiver of predeposit and a stay against the recovery of dues during the appeal process. en-us Tue, 29 Apr 2014 00:00:00 +0530 Mon, 15 Dec 2014 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254196 The Tribunal ruled in favor of the appellant, a manufacturer of medicaments, in a dispute over the assessment of physician samples. The Tribunal held that physician samples sold based on purchase orders to different firms and persons should be assessed based on transaction value, not the MRP of retail packages. The appellant's reliance on the transaction value assessment was deemed valid, leading to a complete waiver of predeposit and a stay against the recovery of dues during the appeal process. Case-Laws Central Excise Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254196