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2018 (6) TMI 1579 - AT - Central ExciseMethod of Valuation - clearance of physician samples intended for distribution free of cost to Doctors - appellants have discharged the duty on cost construction basis while Revenue sought to demand duty on the basis of MRP - Held that:- The issue involved in the instant case is squarely covered by the decision of the Tribunal in the case of Sun Pharmaceuticals [2015 (12) TMI 670 - SUPREME COURT], where it was held that In so far as clearances of Physician samples on sale are concerned, the assessment is to be done under Section 4(1)(a). In so far as manufacture is done on job work basis the assessment is to be done. The demand on the basis of MRP cannot, therefore, be sustained - appeal allowed - decided in favor of appellant.
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