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2018 (9) TMI 558 - CESTAT AHMEDABADMethod of Valuation - physician sample sold to the brand owner - to valued u/s 4 or u/s 4 A of Central Excise Act 1944? - Held that:- The fact is not under dispute that the appellant had initially paid the duty on free sample on proportionate of value under section 4 A of the trade pack. Since the physician’s samples were sold by them to the brand owner by raising the sale invoice, the Excise duty should have been paid on the transaction value. The proportionate of section 4A is applicable only in a case where the physician sample are not sold and cleared free of cost, which is not the case here. The duty should have been paid under section 4 - the differential duty is rightly refundable in accordance with the law - Appeal dismissed - decided against Revenue.
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