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2018 (2) TMI 1005 - AT - Central ExciseValuation - physician samples - Section 4(1)(a) of CEA - Held that: - Section 4 (1) (b) can be made applicable only when there is no sale value is available - As per the fact of the present case there is no dispute about the nature of the transaction, i.e. sale of goods on principal to principal basis, provisions of Section 4 (1) (b) is not applicable - appeal allowed - decided in favor of appellant.
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