https://www.taxtmi.com/caselaws?id=182518 The Appellate Tribunal CESTAT MUMBAI addressed the issue of valuing physician samples for duty assessment under Section 4(1)(a) or Section 4A of the Central Excise Act. The Tribunal held that physician samples, manufactured and sold on a principal to principal basis, should be assessed under Section 4(1)(a) as they are not intended for sale and do not require displaying retail prices. The appeals filed by the assessees were allowed, and those filed by the Revenue were dismissed. en-us Thu, 19 Dec 2013 00:00:00 +0530 Thu, 12 May 2016 14:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182518 The Appellate Tribunal CESTAT MUMBAI addressed the issue of valuing physician samples for duty assessment under Section 4(1)(a) or Section 4A of the Central Excise Act. The Tribunal held that physician samples, manufactured and sold on a principal to principal basis, should be assessed under Section 4(1)(a) as they are not intended for sale and do not require displaying retail prices. The appeals filed by the assessees were allowed, and those filed by the Revenue were dismissed. Case-Laws Central Excise Thu, 19 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182518