2018 (2) TMI 635

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..... aining about 40 medicines are obtained on the basis of job-work. No separate assessment pertaining to the valuation of the physician sample has been made out by the lower authority as per the ratio laid down by the Tribunal in the case of ZYG Pharma Pvt. Ltd. v. Commissioner of Central Excise, Indore [2016 (12) TMI 524 - CESTAT NEW DELHI]. Matter remanded to the original authority to make out .....

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..... pplied to its principal. In the present appeal the dispute is regarding valuation of the physician sample whether it should be covered under Section 4(1)(b) of the Central Excise Act, 1944 or under Section 4A of the Central Excise Act, 1944. The Tribunal has taken view that when the assessee has manufactured the goods on its own and also obtaining the goods on job-work basis then different valua .....

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