https://www.taxtmi.com/caselaws?id=331460 The Tribunal allowed the appeal in favor of the appellant in a case concerning the valuation of physician samples for excise duty assessment. Relying on the Supreme Court decision in a similar case, the Tribunal held that the value of the samples should be based on the sale price of the goods, regardless of the subsequent distribution by the buyer. The decision provided relief to the appellant, emphasizing that the transaction value should be considered for assessment rather than the pro rata basis suggested by the Revenue. en-us Fri, 10 Jun 2016 00:00:00 +0530 Tue, 23 Aug 2016 16:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331460 The Tribunal allowed the appeal in favor of the appellant in a case concerning the valuation of physician samples for excise duty assessment. Relying on the Supreme Court decision in a similar case, the Tribunal held that the value of the samples should be based on the sale price of the goods, regardless of the subsequent distribution by the buyer. The decision provided relief to the appellant, emphasizing that the transaction value should be considered for assessment rather than the pro rata basis suggested by the Revenue. Case-Laws Central Excise Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331460