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Case Law Details

Case Name : Parker Robinson Private Limited Vs CCE (CESTAT Kolkata)
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Parker Robinson Private Limited Vs CCE (CESTAT Kolkata)

Introduction: A recent case adjudicated by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Kolkata revolved around Parker Robinson Private Limited, a medicament manufacturer. The case questioned the applicability of excise duty concerning physician samples distributed free of cost and whether the duty should be based on the Maximum Retail Price (MRP) or the transaction value. The ruling provided by CESTAT Kolkata brings clarity to th

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