2009 (7) TMI 1233 - SCH - Central Excise

Valuation - whether the physician s samples which are being sold by the respondents at a price are required to be cleared on payment of duty at a value arrived at on the basis of the price of the comparable goods i.e. regular packs - the decision in the case of COMMR. OF CUS. & C. EX DAMAN Versus SIDMAK LABORATORIES (INDIA) LTD. 2008 (9) TMI 360 - CESTAT AHMEDABAD where it was held that samples are not being cleared for free distribution but are being sold at factory gate and the wholesale price available at factory gate. In such scenario the resort to the Valuation Rules 1975 cannot be made - Held that - the decision in the above case upheld - appeal dismissed - decided against appellant.