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2019 (11) TMI 174 - AT - Central ExciseValuation - physician sample - job-work - period from March 2007 to June 2009 - HELD THAT:- The appellant does not clear ‘physician’s sample’ except to principal manufacturer and to M/s Serum Institute. The determination of assessable value on the basis of rule 4 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 cannot be held to apply in this circumstance. Tribunal in GOA ANTIBIOTICS & PHARMACEUTICALS LTD, GOA VERSUS GOA ANTIBIOTICS & PHARMACEUTICALS LTD, GOA VERSUS [2013 (12) TMI 390 - CESTAT MUMBAI] has clearly held that when the ‘principal manufacturer’ directs that duty be paid on a specific assessable value and the clearances are not for captive consumption but dispatched for further free distribution, the appropriate value to be adopted for assessment is the nearest available transaction value. Appeal allowed - decided in favor of appellant.
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