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2018 (7) TMI 1209 - CESTAT CHANDIGARHValuation - physical samples sold to the principle manufacturer - related party transaction - Held that:- As the physical samples are sold to the principle manufacturer who is not related to the appellant, therefore the transaction value is the assessable value on which the appellant have already paid the duty - Tribunal in the case of CCE, Panchkula vs. E.G. Pharma Pvt Ltd [2018 (1) TMI 256 CESTAT CHANDIGARH], wherein it has been held that in case where the physical samples are sold to the principle manufacturer, who is not a related person on the transaction value, the transaction value shall be the assessable value - appeal allowed - decided in favor of appellant.
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