Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 1243 - AT - Central ExciseValuation - physician samples manufactured, cleared on payment of duty of excise on the basis of the contracted value - Revenue entertained a view that appellant has to pay duty on the pro-rata basis corresponding to the value of the regular packs - Held that: - where such physician samples are not being manufactured by the regular pack manufacturer, the same are required to be assessed to duty on the transaction value/contracted value in terms of the purchase orders - issue has been settled in the case of M/s GELNOVA LABORATORIES (I) PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE [2014 (2) TMI 581 - CESTAT MUMBAI], where it was held that physician samples manufactured on principal to principal basis are required to be assessed under Section 4(1)(a) of the Central Excise Act - appeal allowed - decided in favor of appellant.
|