https://www.taxtmi.com/caselaws?id=346929 The Tribunal ruled in favor of the appellant, determining that the valuation of "physicians sample" should be conducted under Section 4 of the Central Excise Act, 1994, rather than under Section 4A. The Tribunal emphasized the Board's directive that goods like "physicians sample" should be valued under Section 4, rejecting the Revenue's argument based on Circulars advocating for Rule 4 of the Valuation Rules. The decision clarified that the valuation process should align with the Board's explicit instructions, settling the dispute over the appropriate valuation method for "physicians sample." en-us Mon, 02 Jan 2017 00:00:00 +0530 Fri, 25 Aug 2017 07:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346929 The Tribunal ruled in favor of the appellant, determining that the valuation of "physicians sample" should be conducted under Section 4 of the Central Excise Act, 1994, rather than under Section 4A. The Tribunal emphasized the Board's directive that goods like "physicians sample" should be valued under Section 4, rejecting the Revenue's argument based on Circulars advocating for Rule 4 of the Valuation Rules. The decision clarified that the valuation process should align with the Board's explicit instructions, settling the dispute over the appropriate valuation method for "physicians sample." Case-Laws Central Excise Mon, 02 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346929