2008 (11) TMI 514

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....SDR, for the Appellant. Shri P.M. Dave, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has preferred the appeals. The disputed issue is valuation of physician sample packs distributed free of cost. The same were cleared by the respondents on payment of duty by adopting the assessa....

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....pplicable to the present issue of valuation of physician samples distributed free and allowed the appeal. 3. The Revenue's contention is that the subsequent circular of the Board issued on 25-4-2005 laying down that the value of free samples has to be arrived at under Rule 4 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, should be adopted. 4. W....