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2019 (11) TMI 236 - AT - Central ExciseValuation - physician’s samples are not distributed to physicians by the appellant - period between January 2005 and January 2008 - HELD THAT:- Taking recourse to section 4 of the Central Excise Act,1944, the appellant has adopted ‘cost construction’ which is the appropriate method considering that the transaction is not one of sale. The issue decided in the case of M/S MEDISPRAY LABORATORIES PVT. LTD., M/S MEDITAB SPECIALITIES PVT. LTD., AND M/S OKASA PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, GOA [2017 (2) TMI 309 - CESTAT MUMBAI] where it was held that The valuation shall be determined on the basis of cost of raw material + job charges including the profit of the job worker. Appeal allowed - decided in favor of appellant.
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