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2014 (3) TMI 3 - AT - Central ExciseValuation of goods - Valuation of physician samples - Valuation u/s 4 as transaction value or u/s 4A as MRP - Held that:- it is admitted fact in the cases in hand that these physician samples were cleared by the appellant on principle to principle basis on a transaction value, which was admissible at the time of clearance of the physician samples, than the transaction value is to be determined as per Section 4 (1) (a) of the Act - Following decision in the case of Themis Laboratories Pvt. Ltd. [2011 (2) TMI 713 - CESTAT, MUMBAI] - Decided in favour of assessee.
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