2005 (8) TMI 250

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....ttaranjan Satapathy, Member (T)]. - Heard both sides. The dispute is regarding valuation of physician samples partly manufactured on job work basis for others and partly manufactured by the appellants for themselves. The valuation adopted by the appellants is on pro-rata basis taking the price of regular packs as the basis. The department's contention is that the packing for the physician samples ....