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Central Excise - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Valuation - Physician Samples - the sales are to industrial ...

Case Laws     Central Excise

June 9, 2020

Valuation - Physician Samples - the sales are to industrial consumers and are not sold / supplied to retail consumers. By this logic also, the provisions of Section 4A are not applicable in the facts of the case.

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