2008 (9) TMI 98 - CESTAT AHEMDABAD

Valuation of physician’s sample of medicines, which are supplied free of cost - notwithstanding the non-availability of the normal sale price u/s 4(1)(a), by reason of the goods being specified under S. 4A(1) making the retail sale price i.e. MRP as its deemed value, the appropriate rule governing the valuation of physician’s samples would continue to be R. 4 and the decision of LB in Blue Cross Laboratories Ltd. ‘s case continues to be good law - reference is answered in Revenue’s favour