https://www.taxtmi.com/caselaws?id=31953 A Division Bench of CESTAT split: by majority the Bench held Rule 4 governs valuation of physician's samples and their assessable value must be determined on a pro rata basis of the retail sale pack (MRP when goods are notified under Section 4A), adopting the Larger Bench approach; the reference was answered in favour of Revenue. One member dissented, holding Rule 8 applies so value should be cost of production plus 10% (110% of cost). The matter was remitted for disposal consistent with the majority view. en-us Fri, 26 Sep 2008 00:00:00 +0530 Wed, 05 Nov 2025 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31953 A Division Bench of CESTAT split: by majority the Bench held Rule 4 governs valuation of physician's samples and their assessable value must be determined on a pro rata basis of the retail sale pack (MRP when goods are notified under Section 4A), adopting the Larger Bench approach; the reference was answered in favour of Revenue. One member dissented, holding Rule 8 applies so value should be cost of production plus 10% (110% of cost). The matter was remitted for disposal consistent with the majority view. Case-Laws Central Excise Fri, 26 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31953