https://www.taxtmi.com/caselaws?id=335879 Physician samples sold to contracting customers were held assessable on genuine transaction value under section 4(1)(a), because actual sales existed and the conditions for substituting comparable-goods valuation were not met. Physician samples manufactured on a loan licence basis from raw materials and packing materials supplied by the principal brand owner were also treated as properly valued on cost construction basis, as Rule 4 comparable-goods valuation was not the correct method for those clearances. The assessee's valuation approach was upheld, and the contrary Revenue demands were not sustained. en-us Wed, 28 Sep 2016 00:00:00 +0530 Sat, 19 Aug 2017 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335879 Physician samples sold to contracting customers were held assessable on genuine transaction value under section 4(1)(a), because actual sales existed and the conditions for substituting comparable-goods valuation were not met. Physician samples manufactured on a loan licence basis from raw materials and packing materials supplied by the principal brand owner were also treated as properly valued on cost construction basis, as Rule 4 comparable-goods valuation was not the correct method for those clearances. The assessee's valuation approach was upheld, and the contrary Revenue demands were not sustained. Case-Laws Central Excise Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335879