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2023 (9) TMI 913 - CESTAT AHMEDABADValuation of manufactured goods - to be valued under Section 4A or section 4 of the Central Excise Act, 1944? - Physician sample of Medicaments sold to the dealer for free distribution to the Doctors on which “not for sale” is mentioned - HELD THAT:- The appellant have manufactured and cleared the goods i.e. Physician sample mentioning clearly on the pack that it is not for sale. Since the goods is not for sale and no MRP is affixed on the product, the goods cannot be valued under Section 4A as the same is not for retail sale. Accordingly, the correct provision for valuation of physician sample is section 4, where the Excise duty is payable on the transaction value. This issue is no longer res-integra as the same has been finally decided by the Hon’ble Supreme Court in the case of COMMR. OF CENTRAL EXCISE & CUSTOMS, SURAT VERSUS M/S SUN PHARMACEUTICALS INDS. LTD. & ORS. [2015 (12) TMI 670 - SUPREME COURT] the relevant order of the Hon’ble Apex Court has held that Excise duty is payable in terms of section 4(i)(a) not under section 4A but on pro rata value of good cleared under section 4A i.e. on the transaction value between the assessee and distributor to whom, the physician samples were sold. In view of the above Hon’ble Supreme Court judgment in the appellant’s own case issue is finally settled in favour of the appellant. Appeal allowed.
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