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2017 (3) TMI 220 - AT - Central ExciseValuation - special packing used for ‘physician samples’ - packing cost to be included in assessable value or not? - Held that: - ‘physician samples’ are liable to duty on removal and that, in view of the special nature of packaging, costs must be computed of the sample including the special packaging cost for computing assessable value - this incremental cost has been subject to duty - in the absence of any reasonable evidence that this cost has not been included or adjusted in the duty paid on ‘physician samples’, appeal allowed - decided in favor of appellants.
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