Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 309 - AT - Central ExciseValuation - physician samples manufactured and supplied either on loan license basis or on job-work basis - Section 4 of the Central Excise Act apply or not? - Held that: - Rule 4 of Central Excise Valuation Rules, 2000 shall apply only in those cases where the manufacturer manufacturing the physician samples and they themselves supplying free sample in the market - In the present case, all the three appellants are not supplying physician samples free of cost either in case of job-work basis or in the sale basis, the goods are sold to the principal. In such case, irrespective it is physician samples, the valuation shall be governed by Section 4 of the Central Excise Act. The valuation shall be determined on the basis of cost of raw material + job charges including the profit of the job worker. Appeal allowed - decided in favor of appellant.
|