https://www.taxtmi.com/caselaws?id=351639 The Tribunal ruled in favor of the appellants, determining that the valuation method proposed by the Revenue, based on Rule 4 of the Central Excise Valuation Rules, 2000, was incorrect. The judgment emphasized that Rule 4 applies to free samples in the market, not to sales on a principal to principal basis or job work transactions. The Tribunal found the appellants' valuation method in line with Supreme Court principles on job work valuation, setting aside the impugned orders and allowing the appeals. The decision aligned with a previous case involving physician samples, highlighting the consistency in approach and leading to a favorable outcome for the appellants. en-us Tue, 21 Nov 2017 00:00:00 +0530 Fri, 22 Dec 2017 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351639 The Tribunal ruled in favor of the appellants, determining that the valuation method proposed by the Revenue, based on Rule 4 of the Central Excise Valuation Rules, 2000, was incorrect. The judgment emphasized that Rule 4 applies to free samples in the market, not to sales on a principal to principal basis or job work transactions. The Tribunal found the appellants' valuation method in line with Supreme Court principles on job work valuation, setting aside the impugned orders and allowing the appeals. The decision aligned with a previous case involving physician samples, highlighting the consistency in approach and leading to a favorable outcome for the appellants. Case-Laws Central Excise Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351639