https://www.taxtmi.com/caselaws?id=450908 CESTAT Bangalore held that physician samples cleared by appellant to principal manufacturer must be valued under Rule 4 read with Rule 11 of Central Excise Valuation Rules, 2000, not Rule 8. Following SC precedent in Medley Pharmaceuticals, samples require pro-rata valuation based on retail sale price of similar goods. Differential duty demand with interest was confirmed. However, penalty under Rule 25 was set aside as the matter involved interpretation of valuation rules rather than willful default. Appeals disposed of with partial relief to appellant. en-us Thu, 14 Mar 2024 00:00:00 +0530 Wed, 11 Jun 2025 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450908 CESTAT Bangalore held that physician samples cleared by appellant to principal manufacturer must be valued under Rule 4 read with Rule 11 of Central Excise Valuation Rules, 2000, not Rule 8. Following SC precedent in Medley Pharmaceuticals, samples require pro-rata valuation based on retail sale price of similar goods. Differential duty demand with interest was confirmed. However, penalty under Rule 25 was set aside as the matter involved interpretation of valuation rules rather than willful default. Appeals disposed of with partial relief to appellant. Case-Laws Central Excise Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450908