work for others. CRL were assessing the value of the physician samples @ 110% of the cost of production and paying duty accordingly, during the period ... clearing these physician samples to the Physician/Doctor free of cost but the appellant is clearing these physician samples on transaction value arrived at after
issue in the present appeals is regarding valuation of the
'physician samples' manufactured by the Appellant and sold on principal
to principal basis ... Srushti Pharmaceuticals Pvt., Ltd, the
Appellant is manufacturing 'physicians samples' under 'principal to
principal' basis for other 'pharmaceutical manufacturers/brand
issue in the present appeals is regarding valuation of the
'physician samples' manufactured by the Appellant and sold on principal
to principal basis ... Srushti Pharmaceuticals Pvt., Ltd, the
Appellant is manufacturing 'physicians samples' under 'principal to
principal' basis for other 'pharmaceutical manufacturers/brand
appellant was
clearing their products meant for free distribution as 'Physician
Samples' computing the assessable value adopting Cost
Construction Method in accordance with ... Rules, 2000; the
appellant was directed to discharge duty on free physician
samples adopting Rule 4 of the said Valuation Rules
Central Excise Act, 1944.The appellant are also manufacturing
physician sample of PP medicines on Job work Basis and clearing the
same by paying duty ... rata of MRP. However,
the unit has also manufactured Physician samples of PP medicines on their
sale account and they have cleared the same
Shri HG Patel against confirmation of demand of
duty on physician samples and imposition of penalties.
2. We find that Revenue had demanded Excise Duty ... clearing these
physician samples to the Physician! Doctor free of cost but the
appellant is clearing these physician samples on transaction
value arrived at after
facts of the case are that the appellants have sold the
physician sample to the brand owner and paid the duty on applying the value ... section 4A is applicable only in a case
where the physician sample are not sold and cleared free of cost, which is
not the case
supply physician samples
free of cost. However, their Dealers and Distributors find it necessary to
distribute samples free of cost to the physicians in order ... these physician samples as per the
transaction value. There is no retail price on these samples because these
samples cannot be sold. However, there
Zone - I,
E/1405/2011
2
is the clearance of 'physician samples' to the 'principal manufacturer',
M/s Novartis India ... difference between 'supplies for medication' and
'physician samples' except for the size of the package, the 'retail
selling price
issue involved in this case is regarding valuation of physician samples during the period April 1996 to March 2000. The appellant is a manufacturer ... order to promote their business, is manufacturing and clearing physician samples. For discharging central excise duty on such physician samples, the appellant arrives at valuation
