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TMI Blog2016 (8) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... se Act. Also selling of physical samples, not marked with any MRP to M/s. Sanat Products who is further distributing the same free of cost - appellants have paid duty on the transaction value of the said samples whereas Revenue is of the view that same have to be assessed on pro rata basis by taking into consideration the MRP of the regular trade packs - Held that:- the issue is no more res integr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They are selling their finished goods to various buyers and one of the buyer is M/s. Sanat Products Ltd. The regular trade packs are being cleared by them on payment of duty in terms of section 4A of the Central Excise Act. However, apart from the regular trade packs, they are also selling the physical samples, not marked with any MRP to M/s. Sanat Products who is further distributing the same fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aceuticals Indus Ltd. [2015 (326) ELT 3 (SC)] . It stand held that in the absence of any allegation of price at which the samples were being sold by the assessee to the distributor, the value of said samples has to be sale price of the goods. The fact that distributor further distributed the sample free of cost is irreverent to determine the value of physician samples. 4. Inasmuch as the issue st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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