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2017 (8) TMI 987 - CESTAT CHENNAIValuation - whether the “physicians sample” not meant for sale shall be valued under Section 4 or 4A of Central Excise Act, 1994? - Held that: - The Circular No. 813, dated 25-4-2005 says that the provision contained in Rule 4 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 shall apply to value the “physicians sample” - In view of the Board’s clarification that the goods of above kind shall be governed by Rule 4 of the Valuation Rules, it follows that the physicians sample shall be governed by Section 4 of Central Excise Act, 1944 for valuation - appeal allowed - decided in favor of appellant.
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