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2011 (4) TMI 404 - AT - Central ExciseDemand - Valuation - Physician samples - Whether the goods (medicaments) manufactured by the assessee, which are in nature of physician samples should be assessed to Central Excise duty on the basis of value of comparable goods i.e. sale pack of medicines under Section 4A of the Central Excise Act, 1944 read with Rule 4 of the Central Excise Valuation Rules, 2000 should be assessed on the basis of transaction value as per the Section 4 (1) (a) of the Act or under cost construction method - Physician samples were cleared by the appellant on principle to principle basis on a transaction value, which was admissible at the time of clearance of the physician samples, than the transaction value is to be determined as per Section 4(1)(a) of the Act - As per the Tribunal in the case of Themis Laboratories Pvt Ltd., vide order No.A/187 to 189/2011/EB/C-II, the issue is decided in favour of assessee - It is held that the appellants have correctly valued the physician samples cleared by them on transaction value/as per CAS-4 - Decided in favour of assessee.
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