Search Results Page
Search Results
1 - 8 of 8 (0.30 seconds)Rajasthan Excise Act, 1950
The Standards Of Weights And Measures Act, 1976
The Drugs (Control) Act, 1950
The Drugs And Cosmetics Act, 1940
The Central Excise Act, 1944
Section 4 in The Central Excise Act, 1944 [Entire Act]
Commissioner Of Central Excise vs Trinity Pharmaceuticals (I) Pvt. Ltd. on 4 October, 2005
41. Now coming to the valuation of the physician samples
for the purpose of levy of excise duty, in our view, this
issue need not detain us long in view of the decision of
this Court in the case of Commissioner of Central Excise v.
M/s. Bal Pharma [Civil Appeal No. 1697 of 2006] [2010
(259) E.L.T. 10 (S.C.)]. This Court has upheld the
conclusion of the Tribunal that the physician's samples
have to be valued on pro-rata basis. The Tribunal, while
8
E/1652/2010
arriving at the aforesaid conclusion, had relied upon its
earlier decision in the case of Commissioner of Central
Excise, Calicut v. Trinity Pharmaceuticals Pvt. Ltd.,
reported as 2005 (188) E.L.T. 48, which has been
accepted by the department. Therefore, we hold that
physician samples have to be valued on pro-rata basis for
the relevant period."
1