https://www.taxtmi.com/caselaws?id=395809 The Tribunal ruled in favor of M/s. Ontop Pharmaceuticals, holding that the physician samples should be valued under Section 4 of the Central Excise Act, 1944, and not under Section 4A as argued by the Revenue. The Tribunal emphasized that the duty should be based on the transaction value as per agreements with the brand owner. The decision, supported by legal precedents, clarified the valuation method for physician samples and dismissed the Revenue's appeal while allowing M/s. Ontop Pharmaceuticals' appeal with consequential relief as per the law. en-us Mon, 08 Jun 2020 00:00:00 +0530 Tue, 09 Jun 2020 10:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395809 The Tribunal ruled in favor of M/s. Ontop Pharmaceuticals, holding that the physician samples should be valued under Section 4 of the Central Excise Act, 1944, and not under Section 4A as argued by the Revenue. The Tribunal emphasized that the duty should be based on the transaction value as per agreements with the brand owner. The decision, supported by legal precedents, clarified the valuation method for physician samples and dismissed the Revenue's appeal while allowing M/s. Ontop Pharmaceuticals' appeal with consequential relief as per the law. Case-Laws Central Excise Mon, 08 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395809