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2018 (5) TMI 604 - AT - Central ExciseValuation of physician samples which are distributed free as part of marketing strategy, or as a gift or donation to doctors - Held that: - the issue has been examined in the case of Blue Cross Laboratories [2018 (3) TMI 619 - CESTAT MUMBAI], wherein identical submissions were examined, and it was held that Since no transaction value available, the assessment cannot be done under Section 4 (1) (a) and the assessment has to be done under Section 4 (1) (b). The assessment cannot be done under Section 4A as the said goods are not marked with MRP. Demand in so far as relates to clearance of physician’s samples is sustained - appeal dismissed - decided against appellant.
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