Court Rules on Proper Valuation of Physician Samples u/s 4(1)(a) of Central Excise Act; Distributor Price Irrelevant.

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....Valuation of physician samples manufactured by the appellant and sold to the brand owner - Applicability of provisions of Section 4(1)(a) - . When we find that price was charged by the assessee from the distributors, the show cause notice is clearly founded on a wrong reason - AT....