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Excise duty payable on Physician Sample on valuation as per Section 4
Case Law Details
- Case Name
- Sun Pharmaceuticals Industries Limited Vs Commissioner of Central Excise & ST (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 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...
