https://www.taxtmi.com/caselaws?id=764606 CESTAT Bangalore held that physician samples manufactured by appellant and sold on principal-to-principal basis to pharmaceutical manufacturers should be valued under Section 4(1)(a) based on transaction value, not Section 4A. Following SC precedent in Sun Pharmaceutical case, the tribunal ruled that subsequent distributor actions are irrelevant for valuation purposes when price is charged between parties. Extended limitation period was deemed unsustainable absent allegations of fraud or fact suppression. Appeal allowed. en-us Fri, 03 Jan 2025 00:00:00 +0530 Tue, 14 Jan 2025 17:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764606 CESTAT Bangalore held that physician samples manufactured by appellant and sold on principal-to-principal basis to pharmaceutical manufacturers should be valued under Section 4(1)(a) based on transaction value, not Section 4A. Following SC precedent in Sun Pharmaceutical case, the tribunal ruled that subsequent distributor actions are irrelevant for valuation purposes when price is charged between parties. Extended limitation period was deemed unsustainable absent allegations of fraud or fact suppression. Appeal allowed. Case-Laws Central Excise Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764606