Custom, Excise & Service Tax Tribunal
M/S. Raptakos, Brett & Co.Ltd vs Commissioner Of Central Excise, ... on 3 October, 2011
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. I Appeal No. E/1187/2004-Mum. (Arising out of Order-in-appeal No. RJB/M-III/504/2003 dated 09/12/2003 passed by the Commissioner (Appeals) Central Excise, Mumbai-III) For approval and signature: Honble Mr. S.S. Kang, Member (Judicial) Honble Mr. Sahab Singh, Member (Technical) ============================================================
1. Whether Press Reporters may be allowed to see :
the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy :
of the Order?
4. Whether Order is to be circulated to the Departmental :
authorities?
============================================================= M/s. Raptakos, Brett & Co.Ltd. :
Appellant Vs. Commissioner of Central Excise, Mumbai-II Respondent Appearance:
Shri Vinod Awtani, C.A. for appellant Shri Sanjay Kalra Appraiser (A.R.) for respondent CORAM:
Mr. S.S. Kang, Member (Judicial)
Mr. Sahab Singh , Member (Technical)
Date of hearing : 03/10/2011
Date of decision : 03/10/2011
ORDER NO.
Per : S.S. Kang
Heard both sides.
2. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The issue involved in this appeal is in respect of valuation of physician samples.
3. The appellants filed a declaration in respect of physician samples claiming nil rate of duty the MRP is mentioned as zero on the samples.
4. The show cause notice was issued rejecting the price declaration and the adjudicating authority held that physician samples are to be assessed under Section 4 of the Central Excise Act on cost construction basis. We find this issue is now settled by the Honble Supreme Court reported in the case of Medley Pharmaceuticals Ltd. Vs. Commr. of C.Ex. & Cus., Daman reported in 2011 (263) E.L.T. 641 (S.C.) the Honble Supreme Court held that valuation of physician samples distributed free whether to be made based on manufacturing cost plus profit. In the present case as the appellant failed to produce any evidence in respect of the comparative price. Therefore, we find no merit in the impugned order whereby which has been held that physician samples are to be assessed at on the cost construction basis. The appeal is allowed.
(Dictated in Court) (Sahab Singh) Member (Technical) (S.S. Kang) Member (Judicial) Sm 3