Physician Samples Valuation: Use Transaction Value to Distributors as Assessable Value per Central Excise Act Section 4(1)(a.

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....Valuation of physician samples - since there is a transaction value available at which the goods are sold by the assessee to the distributors, and the same has not been challenged, the same should be assessable value u/s 4(1)(a) of the Central Excise Act - AT....