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2018 (1) TMI 1255 - AT - Central ExciseValuation - Physician samples made for free distribution - SSI Exemption - Held that: - the physician samples cleared during the exemption limit period would not attract any duty at all and it was not fair on the part of the Revenue to calculate the duty on all the clearances of physician samples - matter remanded to the original adjudicating authority for recalculation of the duties - matter remanded for re-quantification.
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