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Documents citing Medley Pharmaceuticals Pvt. Ltd. vs Commissioner Of C. Ex. And Cus. on 5 May, 2000

M/S. Bharat Sanchar Nigam Ltd vs Commissioner Of Central Excise, ... on 29 January, 2013

25. The aforesaid ratio lays down the guidelines for ascertaining whether the test of marketability is satisfied in a given case or otherwise. The litmus test is, whether the article is capable of being bought and sold, and the true meaning of being bought and sold to a consumer, means the commercial identity of the article as is known in the market for being bought and sold in the market, and the fact whether the product in question is generally not being bought or sold or has no demand in the market, would be irrelevant for determination of marketability. In the present case, the Digital Telephone Exchange (DLTEE), as a commodity, is known in the market as the supply of the said product has been tendered and necessary Purchase Orders were also placed on M/s. Alcatel Network Systems India Ltd. for supply of the said System. This indicates that the said Digital Switching System is being bought and sold and therefore, the test of marketability is satisfied in the present case. Since the twin test of movability and marketability, as laid down in Medley Pharmaceuticals Ltd. case, had been satisfied, we have no hesitation to observe that the product emerged after assembly of various parts at Panihati known as DLTEE, is an excisable goods and leviable to excise duty under Chapter Heading 85.17 of the CETA.
Custom, Excise & Service Tax Tribunal Cites 18 - Cited by 2 - Full Document

Elvina Pharmaceuticals Ltd vs Belgaum on 30 August, 2023

5. We have carefully considered the grounds of appeal and submissions of appellant advanced by the learned AR for the Page 3 of 5 E/1040/2010 Revenue. The short issue for determination is, whether the valuation of physician sample be in accordance with Rule 8 or Rule 4 of the Central Excise (Valuation) Rules, 2000. We find that the Hon'ble Supreme Court in Medley Pharmaceuticals case (supra) has laid down the principle as follows:
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 0 - Full Document

Elvina Pharmaceuticals Ltd vs Belgaum on 31 October, 2023

5. We have carefully considered the grounds of appeal and submissions of appellant advanced by the learned AR for the Revenue. The short issue for determination is, whether the valuation of physician sample be in accordance with Rule 8 or Rule 4 of the Central Excise (Valuation) Rules, 2000. We find that the Hon'ble Supreme Court in Medley Pharmaceuticals case (supra) has laid down the principle as follows:
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 0 - Full Document

Elvina Pharmaceuticals Ltd vs Belgaum on 13 February, 2025

5. We have carefully considered the grounds of appeal and submissions of appellant advanced by the learned AR for the Revenue. The short issue for determination is, whether the valuation of physician sample be in accordance with Rule 8 or Rule 4 of the Central Excise Valuation Rules, 2000. We find that the Hon'ble Supreme Court in Medley Pharmaceuticals case (supra) has laid down the principle as follows:
Custom, Excise & Service Tax Tribunal Cites 5 - Cited by 0 - Full Document
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