https://www.taxtmi.com/caselaws?id=427486 Physician samples of medicaments sold to the brand owner on a principal-to-principal basis are to be valued under Section 4(1)(a) of the Central Excise Act, 1944, because the transaction value governs where sale is undisputed. The pro rata MRP method under Section 4A does not apply to such sales, as it is confined to a different factual setting involving job-work removal where sale is absent. Relying on earlier binding and coordinate decisions, the Tribunal held that valuation under Section 4(1)(a) was correct and the departmental demand based on pro rata MRP valuation was unsustainable. en-us Thu, 08 Sep 2022 00:00:00 +0530 Sat, 10 Sep 2022 07:02:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427486 Physician samples of medicaments sold to the brand owner on a principal-to-principal basis are to be valued under Section 4(1)(a) of the Central Excise Act, 1944, because the transaction value governs where sale is undisputed. The pro rata MRP method under Section 4A does not apply to such sales, as it is confined to a different factual setting involving job-work removal where sale is absent. Relying on earlier binding and coordinate decisions, the Tribunal held that valuation under Section 4(1)(a) was correct and the departmental demand based on pro rata MRP valuation was unsustainable. Case-Laws Central Excise Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427486