2019 (5) TMI 575

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hysician sample is not ultimately sold, does not carry any MRP, in such a case, the valuation of the Physician sample, which is other than trade pack, if sold, should be governed by section 4 of Central Excise Act, 1944. Accordingly, the duty is required to be paid on transaction value. This issue has been considered time and again by this Tribunal and held that in case of Physician samples sol .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ciple basis, they are paying Excise Duty on transaction value. The department s contention is that the physician s samples should be valued on pro-rata of MRP. The issue has been settled on the identical facts in the various judgments. He place reliance on the following judgments: 1. Softsule Pvt. Ltd. Vs. CCE, 2018 (6) TMI 985-CESTAT Mumbai 2. Sun Pharmaceutical Indu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uation of the Physician sample, which is other than trade pack, if sold, should be governed by section 4 of Central Excise Act, 1944. Accordingly, the duty is required to be paid on transaction value. Hence, the contention of the department that the valuation should be done pro-rata of MRP based value is not correct. This issue has been considered time and again by this Tribunal and held that in c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X