https://www.taxtmi.com/caselaws?id=371781 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant in a case concerning the valuation of Physician Samples manufactured on a job work basis for the principal. The Tribunal held that the valuation should be based on the cost of raw material plus job charges, following the precedent set by the Supreme Court in the Ujagar Prints case. The Tribunal found the Revenue's proposal for valuation under Section 4A to be incorrect and set aside the impugned order, allowing the appeal and emphasizing the importance of adhering to established legal principles in such valuation matters. en-us Wed, 05 Dec 2018 00:00:00 +0530 Tue, 11 Dec 2018 06:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371781 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant in a case concerning the valuation of Physician Samples manufactured on a job work basis for the principal. The Tribunal held that the valuation should be based on the cost of raw material plus job charges, following the precedent set by the Supreme Court in the Ujagar Prints case. The Tribunal found the Revenue's proposal for valuation under Section 4A to be incorrect and set aside the impugned order, allowing the appeal and emphasizing the importance of adhering to established legal principles in such valuation matters. Case-Laws Central Excise Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371781