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2018 (2) TMI 635 - AT - Central ExciseValuation - physician samples to be supplied to its principal - whether it should be covered under Section 4(1)(b) of the Central Excise Act, 1944 or under Section 4A of the Central Excise Act, 1944? - Held that: - the appellant is manufacturing some medicines on his own, and the remaining about 40 medicines are obtained on the basis of job-work. No separate assessment pertaining to the valuation of the physician sample has been made out by the lower authority as per the ratio laid down by the Tribunal in the case of ZYG Pharma Pvt. Ltd. v. Commissioner of Central Excise, Indore [2016 (12) TMI 524 - CESTAT NEW DELHI]. Matter remanded to the original authority to make out the valuation of the physician samples of the medicines manufactured by the appellant separately and the samples manufactured by the job-worker but by providing reasonable opportunity of hearing to the appellant - appeal allowed by way of remand.
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