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2019 (5) TMI 575 - AT - Central ExciseValuation - Physician samples manufactured and sold on Principle to Principle basis to the brand name owner - HELD THAT:- The appellant is clearing the physician samples on sale basis to their brand name owner and the transaction is of sale on Principle to Principle basis. Since, the physician sample is not ultimately sold, does not carry any MRP, in such a case, the valuation of the Physician sample, which is other than trade pack, if sold, should be governed by section 4 of Central Excise Act, 1944. Accordingly, the duty is required to be paid on transaction value. This issue has been considered time and again by this Tribunal and held that in case of Physician samples sold, the valuation should be done on transaction value in terms of Section 4 - demand not sustainable - appeal allowed - decided in favor of appellant.
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