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2018 (5) TMI 1452 - AT - Central ExciseValuation - Physician sample pack (P.S. Pack) - It is the contention of the Revenue that the PS Packs are required to be assessed u/s 4(1)(b) of Central Excise Act, 1944 as the medicines in PS Packs are ultimately distributed free on behalf of the appellant - Held that: - the issue is now settled by the Hon’ble Supreme Court in their own case reported as Commissioner of C.Ex. &Cus. Surat Vs. Sun Pharmaceuticals Inds. Ltd. [2015 (12) TMI 670 - SUPREME COURT], where it was held that The transaction in question was between the assessee and the distributors. Between them, admittedly, price was charged by the assessee from the distributors. What ultimately distributors did with these goods is extraneous and could not be the relevant consideration to determine the valuation of excisable goods. When we find that price was charged by the assessee from the distributors, the Show Cause Notice is clearly founded on a wrong reason - appeal allowed - decided in favor of appellant.
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