that part of the production which was sold as physician's samples had to be valued.
7.4. The Assessee, however, paid duty ... physician's samples on the basis of assessable value arrived at, on a pro-rata basis, which was a ratio of the sale price
empty cartons of medicines, few sample boxes of medicines marked "physician sample not for sale" and few medicines strips having reached their ... found that they have stocked certain salable drugs, expired drugs and physician sample not to be sold, without valid drug licence". There
petitioners were in possession of drugs, which were given
for physician sample, thereby they contravened the provision under
Section 18(c) of the Act read ... found that they have
stocked certain salable drugs, expired drugs and
physician sample not to be sold, without valid drug
licence”. There is no allegation
lakh units of OCUFLOX of which about I lakh units were physicians samples. Although the value of the units manufactured have been given as about
facts, it was held by the court that the physicians' samples are necessary to ascertain the efficacy of the medicine which ... thereby introduced in the market and in such cases giving physicians samples for a reasonable period had to be regarded as essential to the business
expenditure and the expenditure was incurred on the
distribution of physician's sample for the purpose of publicity and sales
promotion and therefore
Allopathy drugs manufactured by different
pharmaceutical companies with seal of physician's sample, 15 drugs with
MRP and 3 used drugs were seized from
further
bear on the label of the container the words 'Physician‘s
Sample-Not to be sold' which shall be overprinted
Assistant Physician working in the Government Hospital at
Rajapalayam, took the blood samples of A-1 and A-3 for D.N.A test
laboratory. The lab report Ex.P.17 had disclosed that the sample sent
found presence of Auramine which is a poisons basic ... Government Medical College,
Solapur, Maharashtra, published in “Journal of the Association of
Physicians of India” (Volume 65, July 2007) wherein, the authors have
opined
