TaxTMI 
TaxTMI 
2018 (9) TMI 558
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.... For the respondent: None ORDER Per: Ramesh Nair The brief facts of the case are that the appellants have sold the physician sample to the brand owner and paid the duty on applying the value under the provision of section 4 A of Central Excise Act 1944. Later on they filed the refund claim on the ground that the duty should have been correctly paid on transaction value in terms of section 4....
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....s not under dispute that the appellant had initially paid the duty on free sample on proportionate of value under section 4 A of the trade pack. Since the physician's samples were sold by them to the brand owner by raising the sale invoice, the Excise duty should have been paid on the transaction value. The proportionate of section 4A is applicable only in a case where the physician sample are not....
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....O, 1995 issued under the Essential Commodities Act, 1956, the appellants still have to comply with the requirements of the declaration of retail sale price as required under the said DPCO, 1995, particularly rules 14 & 15 thereof. A perusal of Rule 14 & 15 of the DPCO, 1995, reveals that it is applicable only in respect of those goods which are intended for sale in retail. There is no dispute that....
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....sold to third parties at 'transaction value' at arms length. In that case duty will have to be charged on this value which they had been doing during the relevant period. It is not the case of the department that the 'transaction value' was not genuine or that it was influenced by any extra commercial considerations. Thus, duties have been correctly paid by the appellants and there is no case for ....