https://www.taxtmi.com/caselaws?id=254683 The Tribunal ruled that toothpaste supplied as free samples, not intended for retail sale, should be valued under Section 4 instead of Section 4A for excise duty assessment. The appellant's argument that the Retail Sale Price basis should not apply to goods not meant for sale was accepted, based on the Cost Construction method and previous Tribunal decisions. The Tribunal set aside the Revenue's orders, providing relief in accordance with the law. en-us Wed, 19 Feb 2014 00:00:00 +0530 Mon, 29 Dec 2014 06:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254683 The Tribunal ruled that toothpaste supplied as free samples, not intended for retail sale, should be valued under Section 4 instead of Section 4A for excise duty assessment. The appellant's argument that the Retail Sale Price basis should not apply to goods not meant for sale was accepted, based on the Cost Construction method and previous Tribunal decisions. The Tribunal set aside the Revenue's orders, providing relief in accordance with the law. Case-Laws Central Excise Wed, 19 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254683