2018 (2) TMI 1005

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Per: Ramesh Nair 1. The fact of the case is that the appellants are engaged in the manufacture and sale of physician samples for the brand name owner of the medicaments on principal to principal basis. The value of the goods was adopted under Section 4(1)(a), duty was paid on transaction value. Revenue sought the valuation of physician samples sold under Section 4 (1) (b). 2. Shri C.S. Biradar, ....