2018 (2) TMI 1005

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Per: Ramesh Nair 1. The fact of the case is that the appellants are engaged in the manufacture and sale of physician samples for the brand name owner of the medicaments on principal to principal basis. The value of the goods was adopted under Section 4(1)(a), duty was paid on transaction value. Revenue sought the valuation of physician samples sold under Section 4 (1) (b). 2. Shri C.S. Biradar, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... samples to the brand name owner on principal to principal basis. In this fact the value is correctly applicable in terms of Section 4 (1) (a). Section 4 (1) (b) can be made applicable only when there is no sale value is available. As per the fact of the present case there is no dispute about the nature of the transaction, i.e. sale of goods on principal to principal basis, provisions of Section 4 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X