2008 (9) TMI 992

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....Negi, SDR, for the Appellant. Shri Vinay Kansara, Advocate, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the impugned order passed by Commissioner (Appeals), Revenue has filed the present appeal. The issue relates to valuation of physician samples cleared by the appellant on payment of duty in terms of the provisions of Section 4 of the Centra....

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....e meant for different channels having differences in their packing patterns. Their prices are correctly determined by the appellants during the course of sale at the factory gate as per the provisions of Section 4(1)(a) of Central Excise Act, 1944. Under the circumstances, lower assessable value of sample packs does not hold any merit to allege undervaluation with an intent to evade Central Excise....

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....less the same is found to be incorrect and is impugned. The reference of Larger Bench's decision of the Tribunal by the ld. SDR in the case of Blue Cross Laboratories Ltd. v. CCE, Mumbai - 2005 (202) E.L.T. 182 (Tri.-LB), laying down that assessable value in respect of physician samples is to be arrived at by taking into account the value of commercial pack, on pro rata basis, is not applicable to....