2007 (12) TMI 19

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.... [Order per : Jyoti Balasundaram, Vice President]. - We have heard both sides on the issue referred to us, viz, whether for the period prior to 1-7-2002, when CBEC issued circular clarifying that in respect of physicians' samples, the assessable value would be 115% of the cost of production or manufacture of the goods, the assessable value of such samples is to be arrived at on pro rata basis or o....