https://www.taxtmi.com/caselaws?id=757143 CESTAT Ahmedabad held that valuation of physician samples falls under Section 4(1)(a) rather than cost construction method under Section 4(1)(b). The Tribunal found the issue was res-integra, having been previously decided in appellant's favor in multiple orders. Since price was charged from distributors, the case was covered under Section 4(1)(a) provisions, making Central Excise Rules inapplicable. Following established precedent, the demand was deemed unsustainable and impugned orders were set-aside, allowing the appeal. en-us Wed, 14 Aug 2024 00:00:00 +0530 Fri, 16 Aug 2024 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757143 CESTAT Ahmedabad held that valuation of physician samples falls under Section 4(1)(a) rather than cost construction method under Section 4(1)(b). The Tribunal found the issue was res-integra, having been previously decided in appellant's favor in multiple orders. Since price was charged from distributors, the case was covered under Section 4(1)(a) provisions, making Central Excise Rules inapplicable. Following established precedent, the demand was deemed unsustainable and impugned orders were set-aside, allowing the appeal. Case-Laws Central Excise Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757143