Physician Sample not for Retail Sale, Value Governed by Section 4 of Central Excise Act and Excise Duty to be Paid on Transaction Value: CESTAT [Read Order]

By Kalyani B. Nair - On June 22, 2023 3:30 pm - 2 mins read
Physician - Sample – Retail – Sale - Value Governed - Central - Excise - Act – Excise - Duty - Paid - Transaction – Value - CESTAT - taxscan

The Ahmedabad Bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the Physician sample not for retail sale, value governed by Section 4 of the Central Excise Act, 1944 and excise duty to be paid on the transaction value. The appellant in the present matter is Sun Pharmaceuticals Industries Limited. The…

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