https://www.taxtmi.com/caselaws?id=336471 The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal concerning the valuation of physician samples under the Central Excise Valuation Rules. The Tribunal upheld the decision that the transaction value should be followed as per Section 4(1)(a) of the Central Excise Act, 1944, and that Section 4A does not apply in such cases. Relying on previous cases and consistent application of the principle, the Tribunal found no merit in the Revenue's arguments, leading to the dismissal of the appeal. en-us Fri, 23 Sep 2016 00:00:00 +0530 Sun, 18 Dec 2016 20:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336471 The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal concerning the valuation of physician samples under the Central Excise Valuation Rules. The Tribunal upheld the decision that the transaction value should be followed as per Section 4(1)(a) of the Central Excise Act, 1944, and that Section 4A does not apply in such cases. Relying on previous cases and consistent application of the principle, the Tribunal found no merit in the Revenue's arguments, leading to the dismissal of the appeal. Case-Laws Central Excise Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336471