https://www.taxtmi.com/caselaws?id=362158 The Tribunal deemed the demand on physician samples cleared by M/s Softesule Pvt. Ltd. unsustainable, rejecting the valuation based on Maximum Retail Price (MRP) and emphasizing the transaction value between the appellant and distributors. The assessable value for physician samples sold for free distribution was determined based on the transaction value with the brand owner. Additionally, the valuation of physician samples manufactured on job work basis for free distribution was set aside, aligning with legal precedents and the decision of the Hon'ble Apex Court. The appeals were allowed, highlighting the importance of correct valuation methodology based on established legal principles. en-us Fri, 25 May 2018 00:00:00 +0530 Thu, 21 Jun 2018 06:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362158 The Tribunal deemed the demand on physician samples cleared by M/s Softesule Pvt. Ltd. unsustainable, rejecting the valuation based on Maximum Retail Price (MRP) and emphasizing the transaction value between the appellant and distributors. The assessable value for physician samples sold for free distribution was determined based on the transaction value with the brand owner. Additionally, the valuation of physician samples manufactured on job work basis for free distribution was set aside, aligning with legal precedents and the decision of the Hon'ble Apex Court. The appeals were allowed, highlighting the importance of correct valuation methodology based on established legal principles. Case-Laws Central Excise Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362158