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2023 (9) TMI 1278 - AT - Central ExciseValuation of physician samples - replica of dutiable goods are removed from factory for free distribution to medical practitioners with the cost thereof implicitly included in the valuation of the goods or not - HELD THAT:- The findings are not tenable for its lack of clarity on the transactions that were sought to be brought within the tax net. It also cannot be seen how goods cleared to principal manufacturer from raw materials supplied by them can take recourse to rule 4 of Central Excise (Determination of Price of Excisable Goods) Rules, 2000, as held by the first appellate authority, when rule 8 is specific to such a situation. It would also appear to us that rule 4 of Central Excise (Determination of Price of Excisable Goods) Rules, 2000 is applicable when, as held in CADILA PHARMACEUTICALS LTD. VERSUS COMMR. OF C. EX., AHMEDABAD-II [2008 (9) TMI 98 - CESTAT AHEMDABAD], no sale occurs at the time of removal warranting recourse to price at which goods are sold at the nearest time of removal. The facts and circumstances of each removal and the nature of the transaction with the recipient of such clearances will determine the specific provision in Central Excise (Determination of Price of Excisable Goods) Rules, 2000 that must be applied. It would be in the fitness of things for such detailed scrutiny to be undertaken by the original authority. The impugned order is modified and the terms of remand to the original authority altered accordingly.
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