https://www.taxtmi.com/caselaws?id=195833 Physician samples sold to wholesale distributors at the factory gate were correctly valued under Section 4(1)(a) of the Central Excise Act on the actual sale price, because a normal price was available and the sale price was the sole consideration. Pro rata valuation by reference to commercial packs was inapplicable where the samples were not cleared free of cost. The Revenue's challenge to the assessable value therefore failed, consistent with the earlier decision in the same parties' matter and distinguished from the Larger Bench ruling on free samples. en-us Mon, 01 Sep 2008 00:00:00 +0530 Sat, 11 Nov 2017 12:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195833 Physician samples sold to wholesale distributors at the factory gate were correctly valued under Section 4(1)(a) of the Central Excise Act on the actual sale price, because a normal price was available and the sale price was the sole consideration. Pro rata valuation by reference to commercial packs was inapplicable where the samples were not cleared free of cost. The Revenue's challenge to the assessable value therefore failed, consistent with the earlier decision in the same parties' matter and distinguished from the Larger Bench ruling on free samples. Case-Laws Central Excise Mon, 01 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195833