Excise Valuation of Physician Samples: Transaction Value Determined u/s 4(1)(a) Instead of MRP Basis.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Excise valuation of physician samples - Valuation u/s 4 as transaction value or u/s 4A as MRP - these physician samples were cleared by the appellant on principle to principle basis on a transaction value - transaction value is to be determined as per Section 4 (1) (a) of the Act. .... - AT....