https://www.taxtmi.com/caselaws?id=363901 The Tribunal dismissed the Revenue's applications to bundle cases involving similar issues. Regarding the demand of duty under Rule 9 of the Central Excise Valuation Rules, 2000 for physical samples sold to a principal manufacturer, the Tribunal held that the assessable value should be based on the transaction value paid by the appellant. Relying on precedents, the Tribunal concluded that the transaction value should be accepted as the assessable value for samples sold to a non-related principal manufacturer. Consequently, the Tribunal allowed the appellant's appeal and set aside the impugned order. en-us Tue, 03 Jul 2018 00:00:00 +0530 Fri, 20 Jul 2018 05:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363901 The Tribunal dismissed the Revenue's applications to bundle cases involving similar issues. Regarding the demand of duty under Rule 9 of the Central Excise Valuation Rules, 2000 for physical samples sold to a principal manufacturer, the Tribunal held that the assessable value should be based on the transaction value paid by the appellant. Relying on precedents, the Tribunal concluded that the transaction value should be accepted as the assessable value for samples sold to a non-related principal manufacturer. Consequently, the Tribunal allowed the appellant's appeal and set aside the impugned order. Case-Laws Central Excise Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363901