https://www.taxtmi.com/caselaws?id=755082 Physician samples of P or P medicaments sold by the assessee to distributors were assessable on transaction value under section 4(1)(a) of the Central Excise Act, 1944 because the sale price at that stage was undisputed and the goods were sold for consideration. The distributors' later free distribution of samples to physicians did not alter the valuation, since section 4(1)(b) applies only where goods are not sold or where transaction value is otherwise inapplicable. The earlier decision in the assessee's own case was followed, so valuation under section 4A or any different method was rejected. en-us Thu, 04 Jul 2024 00:00:00 +0530 Sat, 06 Jul 2024 07:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755082 Physician samples of P or P medicaments sold by the assessee to distributors were assessable on transaction value under section 4(1)(a) of the Central Excise Act, 1944 because the sale price at that stage was undisputed and the goods were sold for consideration. The distributors' later free distribution of samples to physicians did not alter the valuation, since section 4(1)(b) applies only where goods are not sold or where transaction value is otherwise inapplicable. The earlier decision in the assessee's own case was followed, so valuation under section 4A or any different method was rejected. Case-Laws Central Excise Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755082