https://www.taxtmi.com/caselaws?id=351887 The Tribunal ruled in favor of the appellants, setting aside the Revenue's proposed valuation of physician samples. It held that the valuation should be governed by Section 4 of the Central Excise Act, as the samples were not provided free of cost but sold on a principal to principal or job-work basis. The Tribunal emphasized previous decisions and principles from the Supreme Court, allowing the appeals based on the specific circumstances of the case and rejecting the application of Rule 4 of the Valuation Rules when samples are not distributed free of cost in the market. en-us Tue, 28 Nov 2017 00:00:00 +0530 Sat, 23 Dec 2017 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351887 The Tribunal ruled in favor of the appellants, setting aside the Revenue's proposed valuation of physician samples. It held that the valuation should be governed by Section 4 of the Central Excise Act, as the samples were not provided free of cost but sold on a principal to principal or job-work basis. The Tribunal emphasized previous decisions and principles from the Supreme Court, allowing the appeals based on the specific circumstances of the case and rejecting the application of Rule 4 of the Valuation Rules when samples are not distributed free of cost in the market. Case-Laws Central Excise Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351887