https://www.taxtmi.com/caselaws?id=326209 CESTAT Mumbai held that physician samples manufactured on job work basis and returned to principal manufacturer are not distributed free of cost, making Rule 4 of Central Excise Valuation Rules inapplicable. Following Supreme Court precedent in Ujagar Prints, duty should be based on 110% of production cost. For samples sold to distributors, transaction value under Section 4(1)(a) applies per Sun Pharmaceuticals judgment, not Rule 4 valuation. Revenue's demand for higher duty assessment rejected in both scenarios. en-us Thu, 10 Mar 2016 00:00:00 +0530 Thu, 12 Jun 2025 18:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326209 CESTAT Mumbai held that physician samples manufactured on job work basis and returned to principal manufacturer are not distributed free of cost, making Rule 4 of Central Excise Valuation Rules inapplicable. Following Supreme Court precedent in Ujagar Prints, duty should be based on 110% of production cost. For samples sold to distributors, transaction value under Section 4(1)(a) applies per Sun Pharmaceuticals judgment, not Rule 4 valuation. Revenue's demand for higher duty assessment rejected in both scenarios. Case-Laws Central Excise Thu, 10 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326209