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2016 (12) TMI 1116 - CESTAT NEW DELHIValuation of physician samples cleared by the respondents - valued under Rule 4 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 or not? - Held that: - reliance placed on the decision of the case of Themis Laboratories Pvt Ltd., & Meghdoot Chemicals Ltd., Versus Commissioner of Central Excise, Mumbai [2011 (2) TMI 713 - CESTAT, MUMBAI], where it was held that when there is a transaction value available on sale of the impugned goods, such transaction value is to be followed in terms of Section 4 (1)(a) of the Central Excise Act, 1944 - appeal dismissed - decided against Revenue.
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