https://www.taxtmi.com/caselaws?id=353520 The Tribunal upheld the valuation of physician samples under Section 4 of the Central Excise Act, 1944, emphasizing the importance of transaction value under Section 4(1)(a) for assessable value determination. The case involved samples cleared against payment to the brand owner, distinguishing it from cases where samples were distributed free of cost. Relying on precedents and the contractual nature of the transactions, the Tribunal dismissed the Revenue's appeals, affirming that samples cleared on a principal-to-principal basis against consideration should be valued based on transaction value. en-us Thu, 14 Dec 2017 00:00:00 +0530 Sat, 10 Feb 2018 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353520 The Tribunal upheld the valuation of physician samples under Section 4 of the Central Excise Act, 1944, emphasizing the importance of transaction value under Section 4(1)(a) for assessable value determination. The case involved samples cleared against payment to the brand owner, distinguishing it from cases where samples were distributed free of cost. Relying on precedents and the contractual nature of the transactions, the Tribunal dismissed the Revenue's appeals, affirming that samples cleared on a principal-to-principal basis against consideration should be valued based on transaction value. Case-Laws Central Excise Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353520