https://www.taxtmi.com/caselaws?id=360888 The Tribunal set aside the orders passed by the Commissioner of Central Excise (Appeals) and allowed the appeals in favor of the appellants, engaged in pharmaceutical manufacturing. The dispute centered on the assessable value of Physician Sample Packs (P.S. Packs) under the Central Excise Act, 1944. Relying on a Supreme Court precedent, the Tribunal held that the transaction value between the assessee and distributors should determine the assessable value, disregarding the free distribution nature of the goods. The decision emphasized the significance of the price charged in such transactions, aligning with the interpretation of Section 4(1)(a) of the Act. en-us Mon, 09 Apr 2018 00:00:00 +0530 Fri, 25 May 2018 06:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360888 The Tribunal set aside the orders passed by the Commissioner of Central Excise (Appeals) and allowed the appeals in favor of the appellants, engaged in pharmaceutical manufacturing. The dispute centered on the assessable value of Physician Sample Packs (P.S. Packs) under the Central Excise Act, 1944. Relying on a Supreme Court precedent, the Tribunal held that the transaction value between the assessee and distributors should determine the assessable value, disregarding the free distribution nature of the goods. The decision emphasized the significance of the price charged in such transactions, aligning with the interpretation of Section 4(1)(a) of the Act. Case-Laws Central Excise Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360888