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2023 (9) TMI 56 - CESTAT CHENNAIMethod of Valuation - Section 4 (1) (a) or 4 (1) (b) of Central Excise Act, 1944? - physician samples (P & P medicaments) - HELD THAT:- The issue to be decided is whether the physician samples (P & P medicaments) are to be assessed under Section 4 (1) (a) or 4 (1) (b) of Central Excise Act, 1944. The discussion of the Hon’ble Apex Court in the case of COMMR. OF CENTRAL EXCISE & CUSTOMS, SURAT VERSUS M/S SUN PHARMACEUTICALS INDS. LTD. & ORS. [2015 (12) TMI 670 - SUPREME COURT] where it was held that 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. The case would squarely be covered under the provisions of Section 4(1)(a) of the Act. The demand cannot sustain. The impugned orders are set aside. The appeals are allowed.
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