TMI Blog2017 (10) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... of facts, this Tribunal has decided the matter in the case of Cosmo Remedies [2016 (4) TMI 323 - CESTAT MUMBAI] wherein it was held that it is not open to the revenue to demand duty on the value arrived at in terms of rule 4 of the Central Excise Valuation rules - demand set aside - appeal allowed - decided in favor of appellant. - E/244/08 - A/89755/17/EB - Dated:- 28-9-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) None for Appellant Shri A.B. Kulgod, Asstt. Commr. (A.R) for Respondent ORDER Per : Ramesh Nair The issue involved in the present case is that when the manufacturer as a job worker and manufacturing physician samples for the principal, whether the valuation would be go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he principal manufacturer, valuation is to be done as per Ujagar Print's judgment of Apex Court. However, we find in this case appellant's themselves are not assessing duty as envisaged in Ujagar Print's case, which requires specifying cost of all the raw materials, packing material supplied by the principal manufacturer, job charges and profit element. In fact, principal manufacturer on his own dictating the assessable value to be declared. This has come out clearly in the statement mentioned by the ld. AR. Ld. Advocate for the appellant has not rebutted the same. Even ld. Advocate is claiming that they are declaring value as per CAS-4. CAS-4 valuation scheme is applicable for goods meant for captive consumption, which is not t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Tribunal observed as under : 6. The issue in this matter before us is that whether the physician samples cleared by the appellants to the brand owner on payment of duty on the transaction value arrived at as per the formula laid down by the Hon ble Apex Court in the case of Ujagar Prints (supra) i.e. cost of raw materials + conversion charges or the physician samples manufactured on job work basis are to be cleared as per Section 4A of the Act i.e. less abatement on pro rata basis. The case law cited by the learned SDR are not relevant to the facts of the case as in those cases the manufacturers themselves manufacturing the physician samples and distributing the same to Physicians/Doctors free of cost, therefore no transaction v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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