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    <title>2023 (8) TMI 742 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the demand of Central Excise Duty on Physician Samples based on the pro rate value of medicaments sold in the trade and valued under Section 4A, in line with legal precedents. The penalty imposed was set aside due to confusion regarding the correct valuation method.</description>
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      <description>The Tribunal upheld the demand of Central Excise Duty on Physician Samples based on the pro rate value of medicaments sold in the trade and valued under Section 4A, in line with legal precedents. The penalty imposed was set aside due to confusion regarding the correct valuation method.</description>
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