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2023 (8) TMI 1443 - AT - Central ExciseMethod of valuation - Clearance of physician samples by discharging duty @ 110% of the cost of production - to be valued under Rule 8 or Rule 4 of the Central Excise (Valuation) Rules, 2000? - HELD THAT:- The Hon’ble Supreme Court in MEDLEY PHARMACEUTICALS LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE [2011 (1) TMI 13 - SUPREME COURT] has held that This Court has upheld the conclusion of the Tribunal that the physician’s samples have to be valued on pro-rata basis. Thus, the impugned order is upheld and the appeal being devoid of merit, accordingly is dismissed.
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