https://www.taxtmi.com/caselaws?id=325382 The tribunal ruled in favor of the appellant, emphasizing the importance of transaction value for excise duty determination in the valuation of physician samples for duty liability. Citing a recent apex court judgment, the tribunal held that the transaction value agreed with the brand owner should be used for duty calculation, rejecting the Revenue's argument based on the pro-rata value of the sale pack. The appeals of the Revenue were dismissed, and the impugned orders were set aside, leading to the dismissal of all appeals on the issue. en-us Wed, 13 Jan 2016 00:00:00 +0530 Fri, 18 Mar 2016 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325382 The tribunal ruled in favor of the appellant, emphasizing the importance of transaction value for excise duty determination in the valuation of physician samples for duty liability. Citing a recent apex court judgment, the tribunal held that the transaction value agreed with the brand owner should be used for duty calculation, rejecting the Revenue's argument based on the pro-rata value of the sale pack. The appeals of the Revenue were dismissed, and the impugned orders were set aside, leading to the dismissal of all appeals on the issue. Case-Laws Central Excise Wed, 13 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325382