https://www.taxtmi.com/caselaws?id=189564 After free physician samples were treated as excisable, the valuation question remained unresolved because the Tribunal had not examined the correct basis for pricing. The Supreme Court noted that the record did not show any determination of whether the samples should be valued pro rata under the Central Excise Act and the 1975 Valuation Rules, or on some other basis. The proper course was therefore to remit the valuation issue to the Tribunal for fresh adjudication under the applicable valuation provisions. en-us Tue, 25 Mar 2003 00:00:00 +0530 Thu, 12 Jan 2017 18:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189564 After free physician samples were treated as excisable, the valuation question remained unresolved because the Tribunal had not examined the correct basis for pricing. The Supreme Court noted that the record did not show any determination of whether the samples should be valued pro rata under the Central Excise Act and the 1975 Valuation Rules, or on some other basis. The proper course was therefore to remit the valuation issue to the Tribunal for fresh adjudication under the applicable valuation provisions. Case-Laws Indian Laws Tue, 25 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189564