https://www.taxtmi.com/caselaws?id=360888 Physician sample packs sold by a manufacturer to distributors were assessable on the transaction value charged to those distributors under Section 4(1)(a) of the Central Excise Act, 1944. The later free distribution of samples by the distributors to doctors was extraneous to valuation and did not justify shifting the assessment to Section 4(1)(b) or applying a pro rata trade-pack value. The reasoning followed the Supreme Court's view on the same factual pattern: once consideration is charged by the assessee from the distributors, valuation remains under Section 4(1)(a) and not the residual valuation mechanism. 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 Physician sample packs sold by a manufacturer to distributors were assessable on the transaction value charged to those distributors under Section 4(1)(a) of the Central Excise Act, 1944. The later free distribution of samples by the distributors to doctors was extraneous to valuation and did not justify shifting the assessment to Section 4(1)(b) or applying a pro rata trade-pack value. The reasoning followed the Supreme Court's view on the same factual pattern: once consideration is charged by the assessee from the distributors, valuation remains under Section 4(1)(a) and not the residual valuation mechanism. Case-Laws Central Excise Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360888