https://www.taxtmi.com/caselaws?id=279506 The appeal was allowed based on the decision referenced, and the demand for duty on physician samples was not upheld. The judgment was pronounced in court on 21/06/2018. The case clarified that physician samples are liable to be charged Central Excise duty based on MRP, but certain clearances may not fall under this valuation method. The assessment for physician samples sold was to be done under Section 4(1)(a), while for samples manufactured on a job-work basis, the assessment was to be done in accordance with the decisions of the Apex court in the case of Ujjagar Prints. en-us Thu, 21 Jun 2018 00:00:00 +0530 Fri, 22 Mar 2019 06:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279506 The appeal was allowed based on the decision referenced, and the demand for duty on physician samples was not upheld. The judgment was pronounced in court on 21/06/2018. The case clarified that physician samples are liable to be charged Central Excise duty based on MRP, but certain clearances may not fall under this valuation method. The assessment for physician samples sold was to be done under Section 4(1)(a), while for samples manufactured on a job-work basis, the assessment was to be done in accordance with the decisions of the Apex court in the case of Ujjagar Prints. Case-Laws Central Excise Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279506