Physician Samples Valuation: Rule 4 of Central Excise (Valuation) Rules, 2000 Applicable

Elvina Pharmaceuticals Ltd. Vs Commissioner of Central Excise (CESTAT Bangalore)

Introduction: The case of Elvina Pharmaceuticals Ltd. vs. Commissioner of Central Excise (CESTAT Bangalore) revolves around the valuation of physician samples under the Central Excise Act. The appeal challenges the order dated 17.3.2011, wherein demands for a differential duty of Rs. 7,33,036/- were confirmed for the period from October 2007 to May 2008. The appellants, manufacturers of P & P Medicines, cleared physician sam

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