https://www.taxtmi.com/caselaws?id=362158 Physician samples were not to be valued on an MRP basis when they were sold to distributors or manufactured on job work for others. Where the manufacturer sold samples to distributors, the subsequent free distribution by those buyers did not alter the valuation, and the transaction value between manufacturer and buyer remained decisive under Section 4(1)(a) of the Central Excise Act, 1944. Where the goods were manufactured on job work, valuation had to follow the settled cost-plus-job-work method consistent with Ujagar Prints. In both situations, MRP-based duty valuation was held to be unsustainable. 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 Physician samples were not to be valued on an MRP basis when they were sold to distributors or manufactured on job work for others. Where the manufacturer sold samples to distributors, the subsequent free distribution by those buyers did not alter the valuation, and the transaction value between manufacturer and buyer remained decisive under Section 4(1)(a) of the Central Excise Act, 1944. Where the goods were manufactured on job work, valuation had to follow the settled cost-plus-job-work method consistent with Ujagar Prints. In both situations, MRP-based duty valuation was held to be unsustainable. Case-Laws Central Excise Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362158