https://www.taxtmi.com/caselaws?id=443291 Physician samples cleared to a distributor marked "not for sale" and without MRP were not meant for retail sale, so valuation under Section 4A of the Central Excise Act, 1944 was inapplicable. The relevant assessable value was the transaction price charged on sale from the assessee to the distributor under Section 4, and the distributor's later free distribution to doctors did not affect valuation. The position was treated as settled by binding precedent in the assessee's own case. en-us Tue, 12 Sep 2023 00:00:00 +0530 Thu, 21 Sep 2023 07:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443291 Physician samples cleared to a distributor marked "not for sale" and without MRP were not meant for retail sale, so valuation under Section 4A of the Central Excise Act, 1944 was inapplicable. The relevant assessable value was the transaction price charged on sale from the assessee to the distributor under Section 4, and the distributor's later free distribution to doctors did not affect valuation. The position was treated as settled by binding precedent in the assessee's own case. Case-Laws Central Excise Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443291