https://www.taxtmi.com/caselaws?id=356693 Where physician's samples manufactured through a job worker are sold and a normal price is available, assessable value must be determined under transaction value under Section 4(1)(a) of the Central Excise Act. The Tribunal followed the Supreme Court's binding view and held that the pro rata method based on commercial pack value was not applicable on those facts. The earlier remand order was therefore unsustainable, and the impugned order was set aside with the matter remanded to the original adjudicating authority for valuation to be worked out accordingly. en-us Wed, 31 Jan 2018 00:00:00 +0530 Sat, 10 Mar 2018 06:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356693 Where physician's samples manufactured through a job worker are sold and a normal price is available, assessable value must be determined under transaction value under Section 4(1)(a) of the Central Excise Act. The Tribunal followed the Supreme Court's binding view and held that the pro rata method based on commercial pack value was not applicable on those facts. The earlier remand order was therefore unsustainable, and the impugned order was set aside with the matter remanded to the original adjudicating authority for valuation to be worked out accordingly. Case-Laws Central Excise Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356693