2017 (8) TMI 987

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..... e, for the Appellant. Shri S. Nagalingam, AC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - From 7-1-2005, P or P medicines were notified under Section 4A of Central Excise Act, 1944 for MRP assessment. Appellant says that the goods which are meant for sale shall be subjected to MRP but the physician sample cleared by it not being meant for sale in retail, valuation of .....

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..... 2010-CX, dated 19-2-2010, was issued by the Board for valuation of above goods under the Excise Valuation Rules, 2000 and most particularly following the guideline stated in Circular No. 813/10/2005-CX, dated 25-4-2005. The Circular No. 813, dated 25-4-2005 says that the provision contained in Rule 4 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 shall apply to .....

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