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Excise Duty Payable Under Section 4(i)(a) on Pro Rata Value of Physician Samples Sold to Distributor
Case Law Details
- Case Name
- Sun Pharmaceuticals Industries Limited Vs C.C.E. & S.T.-Vadodara-ii (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Sun Pharmaceuticals Industries Limited Vs C.C.E. & S.T.-Vadodara-ii (CESTAT Ahmedabad)
Introduction: The Central Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad recently addressed a significant issue regarding the liability to pay excise duty on the valuation of physician samples of medicaments sold to dealers for free distribution to doctors. This case involves Sun Pharmaceuticals Industries Limited vs. C.C.E. & S.T.-Vadodara-ii and has far-reaching implications. In this article, we provide a detailed analysis of the case and its outcome.
The Central Issue
The primary que...
