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2023 (9) TMI 1088 - CESTAT KOLKATAValuation of Excise Duty - manufacturing physician samples, which were supplied free of cost - requirement to pay duty in terms of Section 4A of the Central Excise Act, 1944 i.e. MRP less abatement - HELD THAT:- The said issue came before this Tribunal in the case of M/S MEDISPRAY LABORATORIES PVT. LTD., M/S MEDITAB SPECIALITIES PVT. LTD., AND M/S OKASA PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, GOA [2017 (2) TMI 309 - CESTAT MUMBAI], wherein this Tribunal has observed As regards the physician samples manufactured and sold by Okasa Pvt. Ltd. to their principal, the transaction is on principal to principal basis. Therefore, whatever goods were sold by the appellant to their principal is correct transaction value in terms of Section 4. In both type of clearances in any circumstances, Rule 4 valuation shall not apply. As the issue has already been settled, therefore, the appellant is liable to pay the duty on transaction value and not on the basis of MRP less abatement. Therefore, the appellant is correctly valued the impugned goods. Therefore, they are not liable to pay any differential duty - Appeal allowed.
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