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2018 (3) TMI 251 - AT - Central ExciseValuation - physician samples - rule 8 of Central Excise (Determination of Price of Excisable Goods) Rules, 2000 - Held that: - Undoubtedly, in the impugned proceedings there has been no attempt to suggest that the valuation of the samples should be in compliance with section 4A of Central Excise Act, 1944 - in the absence of demand arising from implementation of the MRP-based assessment of samples, the authority drawn therefrom in the show cause notice leading to the present proceedings fails. As samples have to be valued under section 4 of Central Excise Act, 1944 which was recast in 2000, with corresponding changes in the valuation rules and in accordance with which rule 8 of Central Excise (Determination of Price of Excisable Goods) Rules, 2000 was made applicable-a position which remains unchanged even after the coverage under MRP-based assessment for commercial goods to samples, the basis of the show cause notice for revising the valuation method will not sustain. Appeal allowed - decided in favor of appellant.
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