https://www.taxtmi.com/caselaws?id=772729 The SC examined the valuation of physician samples in a central excise duty dispute. The court ruled in favor of the appellants, holding that samples manufactured on job work basis and cleared to the principal manufacturer with duty paid on transaction value should be valued under Rule 8 and Rule 11, not Rule 4 and Section 4A. The department's demand for duty, interest, and penalties was consequently set aside. en-us Tue, 06 May 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772729 The SC examined the valuation of physician samples in a central excise duty dispute. The court ruled in favor of the appellants, holding that samples manufactured on job work basis and cleared to the principal manufacturer with duty paid on transaction value should be valued under Rule 8 and Rule 11, not Rule 4 and Section 4A. The department's demand for duty, interest, and penalties was consequently set aside. Case-Laws Central Excise Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772729