Excise duty payable on Physician Sample on valuation as per Section 4 

Sun Pharmaceuticals Industries Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Introduction: In a recent case before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad, a key question was addressed concerning the valuation of physician samples. The case, Sun Pharmaceuticals Industries Limited Vs Commissioner of Central Excise & ST, explored whether such valuations are governed by Section 4 or Section 4A of the Central Excise Act, 1944. Analysis: The CESTAT ruling favored Sun Pharmaceuticals, determining that the valuation of physician samples i...