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TMI Blog2018 (7) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... hysical samples are sold to the principle manufacturer who is not related to the appellant, therefore the transaction value is the assessable value on which the appellant have already paid the duty - Tribunal in the case of CCE, Panchkula vs. E.G. Pharma Pvt Ltd [2018 (1) TMI 256 CESTAT CHANDIGARH], wherein it has been held that in case where the physical samples are sold to the principle manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal against the impugned order, wherein duty has been demanded from the appellant under Rule 9 of the Central Excise Valuation Rules, 2000. 4. Brief facts of the case are that the appellants are clearing the physical samples to the principle manufacturer on the transaction value, who is not a related person and paying duty thereon. Revenue is of the view that as physical samples are meant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble value. Admittedly, in the case in hand, as the physical samples are sold to the principle manufacturer who is not related to the appellant, therefore the transaction value is the assessable value on which the appellant have already paid the duty. In these circumstances, the proceedings against the appellant are not sustainable. Hence, the impugned order is set aside. 7. In the result, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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