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2018 (1) TMI 256 - CESTAT CHANDIGARHValuation - physician samples cleared by the respondents to brand owner - Section 4 of Central Excise Act, 1944 or not? - Held that: - these physician samples cleared by the respondent to the brand owner on some transaction value on which they have discharged the duty as per section 4 of the Act - on the similar facts, this Tribunal has examined the issue and held that the appellants have correctly valued the physician samples cleared by them on transaction value/as per CAS-4 in the case Themis Laboratories Pvt.Ltd. [2011 (2) TMI 713 - CESTAT, MUMBAI] - appeal dismissed - decided against Revenue.
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