2005 (8) TMI 250 - AT - Central Excise

Summary

The dispute was about the valuation of physician samples partly manufactured on job work basis and partly by the appellants for themselves. The appellants valued the samples on a pro-rata basis using the price of regular packs. The department argued for a higher value due to costlier packing. The Tribunal sided with the appellants, stating that pro-rata valuation based on regular pack prices is appropriate. The impugned order was set aside, and the appeal was allowed in favor of the appellants. The decision was pronounced on 19-8-2005.