https://www.taxtmi.com/caselaws?id=195498 The Tribunal ruled in favor of the appellant in a case concerning the assessment of duty on physician samples manufactured for a principal manufacturer. The Tribunal clarified that duty should be assessed based on the pro-rata value of regular packs when samples are manufactured by a medicament unit for free distribution to doctors. However, if the samples are not made by the regular pack manufacturer, duty should be determined based on transaction or contracted value. The decision overturned the revenue's position, emphasizing the importance of consistent duty assessment methods in such situations. en-us Mon, 27 Jul 2015 00:00:00 +0530 Thu, 02 Nov 2017 07:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195498 The Tribunal ruled in favor of the appellant in a case concerning the assessment of duty on physician samples manufactured for a principal manufacturer. The Tribunal clarified that duty should be assessed based on the pro-rata value of regular packs when samples are manufactured by a medicament unit for free distribution to doctors. However, if the samples are not made by the regular pack manufacturer, duty should be determined based on transaction or contracted value. The decision overturned the revenue's position, emphasizing the importance of consistent duty assessment methods in such situations. Case-Laws Central Excise Mon, 27 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195498