https://www.taxtmi.com/caselaws?id=35415 The Appellate Tribunal CESTAT, Ahmedabad held that physician's samples sold by the respondents are not subject to duty based on regular pack prices. As the samples are sold at factory gate and wholesale prices, Valuation Rules, 1975 do not apply. The Tribunal dismissed Revenue's appeals. en-us Thu, 11 Sep 2008 00:00:00 +0530 Fri, 05 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35415 The Appellate Tribunal CESTAT, Ahmedabad held that physician's samples sold by the respondents are not subject to duty based on regular pack prices. As the samples are sold at factory gate and wholesale prices, Valuation Rules, 1975 do not apply. The Tribunal dismissed Revenue's appeals. Case-Laws Central Excise Thu, 11 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35415