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2008 (9) TMI 360 - AT - Central ExciseValuation - whether the physician’s samples which are being sold by the respondents at a price, are required to be cleared on payment of duty at a value arrived at on the basis of the price of the comparable goods i.e. regular packs. - We find that Commissioner (Appeals) has held that samples are not being cleared for free distribution but are being sold at factory gate and the wholesale price available at factory gate. In such scenario, the resort to the Valuation Rules, 1975 cannot be made. - We, accordingly, reject the appeals filed by Revenue.
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