instant case, the assessee claimed expenditure
on distribution of physicians samples under sec 37 general
head. In view of the principles settled by this court ... this method
the purpose is achieved. In such cases giving physicians
samples for a reasonable period is essential to the business
of manufacture and sales
said case, the assessee-company claimed the expenditure on distribution of physicians samples as expenditure under s. 37 of the IT Act, 1961. While ... that case, the Court held that the expenditure incurred on physicians samples amounts to an expenditure on advertisement, publicity or sales promotion falling within
Medicine liable to Central Excise Duty. They were clearing physician samples meant for free distribution as part of marketing strategy. A dispute arose regarding assessable ... value to be adopted for these physician samples for discharging Central Excise duty. The respondent/assessee was discharging duty in terms of Rule 11 readwith
made by the AO on account of
physician samples distributed at free of cost.
(2) The ld.CIT(A) has erred ... submitting necessary particulars as to free
samples like bills, vouchers and transportation/distribution of free samples to
different physicians, etc... They also furnished a copy
packing and each smallest packing is clearly and conspicuously marked 'physicians samples not to be sold". Therefore they were called upon to show ... case of each product were bearing the inscription," Physician samples not to be sold". the appellants have also filed the copies
issue involved in this appeal is regarding the valuation of Physician's Samples for free distribution among Doctors through Medical Representatives. The Commissioner (Appeals ... Central Excise Valuation Rules, 1975 for valuation of the physician's samples as the adoption of Rule 6(b)(i) is not proper
Central Excise Tariff Act, 1985 . They were clearing the physicians samples of the said ayurvedic medicines on payment of duty at the assessable value equivalent ... samples were not liable to any excise duty as these were neither marketed nor marketable; the samples were nothing but advertisement material; cost of samples
through medical shops, its ingredients are of IP standard and its physician samples are distributed. The case is made out by the assessee that ... Samples of a product to medical practitioners does not otherwise also establish that the product is a medicament only. The purpose of samples to physician
sample pack. There is no other difference between the two forms of packings.
(iii) CEMIZOL (VET): Sample pack contains marking "Physician's sample ... packing of the samples. The intention is that the packing of the samples should be such that on looking at the sample pack
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 ... issued rejecting the price declaration and the adjudicating authority held that physician samples are to be assessed under Section 4 of the Central Excise
