https://www.taxtmi.com/caselaws?id=380143 The Tribunal held that toothbrushes supplied by the appellant for free distribution should be valued under Section 4 of the Central Excise Act, 1944, not Section 4A. The toothbrushes were not intended for retail sale, were not packed with an MRP, and were used by toothpaste manufacturers for free supply. Therefore, the valuation based on transaction value under Section 4 was upheld, setting aside the department's contention. The appeal was allowed in favor of the appellant. en-us Mon, 13 May 2019 00:00:00 +0530 Wed, 15 May 2019 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380143 The Tribunal held that toothbrushes supplied by the appellant for free distribution should be valued under Section 4 of the Central Excise Act, 1944, not Section 4A. The toothbrushes were not intended for retail sale, were not packed with an MRP, and were used by toothpaste manufacturers for free supply. Therefore, the valuation based on transaction value under Section 4 was upheld, setting aside the department's contention. The appeal was allowed in favor of the appellant. Case-Laws Central Excise Mon, 13 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380143