Excise Duty Payable Under Section 4(i)(a) on Pro Rata Value of Physician Samples Sold to Distributor

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 thi

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