2017 (8) TMI 987

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..... Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 shall apply to value the “physicians sample” - In view of the Board’s clarification that the goods of above kind shall be governed by Rule 4 of the Valuation Rules, it follows that the physicians sample shall be governed by Section 4 of Central Excise Act, 1944 for valuation - appeal allowed - decided in favor of appellant. .....

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..... or 4A of Central Excise Act, 1994. While Revenue s show cause notice is to value the goods under Section 4A, assessee says that the goods shall be covered under Section 4 of the Central Excise Act, 1944. 3. In view of the above controversy, one of the show cause notices at page 35 of the appeal folder No. E/725/2007 is examined. The allegation of Revenue therein is that from 7-1-2005 P or P me .....

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..... by Section 4 of Central Excise Act, 1944 for valuation. There is no ambiguity to this proposition of law. 6. In the result, all the appeals are allowed. Holding that physicians sample shall be valued under Section 4 of Central Excise Act, 1944. 7. Learned AR at this stage points out that valuation is to be made following Rule 4 of the Valuation Rule. But we are not able to find any such pr .....

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