https://www.taxtmi.com/caselaws?id=355584 The Tribunal held that the valuation of physician samples for charging Central Excise duty should be under Section 4(1)(a) instead of Section 4(1)(b) due to the principal to principal sale arrangement with the brand name owner. Citing precedents, the Tribunal found Section 4(1)(b) inapplicable when a sale value is ascertainable. The impugned order was set aside, and the appeal was allowed, emphasizing the established legal position on the issue. The judgment was delivered on 29/12/2017 by Members Ramesh Nair and Raju. en-us Fri, 29 Dec 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:09:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355584 The Tribunal held that the valuation of physician samples for charging Central Excise duty should be under Section 4(1)(a) instead of Section 4(1)(b) due to the principal to principal sale arrangement with the brand name owner. Citing precedents, the Tribunal found Section 4(1)(b) inapplicable when a sale value is ascertainable. The impugned order was set aside, and the appeal was allowed, emphasizing the established legal position on the issue. The judgment was delivered on 29/12/2017 by Members Ramesh Nair and Raju. Case-Laws Central Excise Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355584