TMI BlogValuation - physician samples were given free of cost by the distributors and not by the manufacturer -...Valuation - physician samples were given free of cost by the distributors and not by the manufacturer - 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 - SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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