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2018 (6) TMI 985 - AT - Central ExciseValuation - physician sample - MRP Based valuation or not? - Held that:- The assessable value of physician sample which are manufactured on job work basis for others who may be distributing the same free of cost, has to be done on the basis of value arrived at in terms of decision of Hon’ble Apex Court in the case of Ujagar Prints [1989 (1) TMI 124 - SUPREME COURT OF INDIA], where it was held that demand cannot be raised on the basis of MRP on such medicine - Demand on the basis of MRP cannot be sustained - appeal allowed - decided in favor of appellant.
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