Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 131 - AT - Central ExciseValuation - physician samples - Job-work - when the manufacturer as a job worker and manufacturing physician samples for the principal, whether the valuation would be governed by Rule 8 of Central Excise Valuation Rules, 2000 or otherwise? - Held that: - the appellant is engaged in the manufacture of physician sample and supplied to their principal on job work basis by charging the job charges. In this fact the transaction of goods between the manufacturer and the principal is of deemed sale and since there is no actual sale involved the valuations will be governed by Rule 8 of Central Excise Valuation Rules, 2000 - On the identical set of facts, this Tribunal has decided the matter in the case of Cosmo Remedies [2016 (4) TMI 323 - CESTAT MUMBAI] wherein it was held that it is not open to the revenue to demand duty on the value arrived at in terms of rule 4 of the Central Excise Valuation rules - demand set aside - appeal allowed - decided in favor of appellant.
|