them. Apart from the regular medicaments, the appellants are also manufacturing physician samples. In some of the cases, such physician samples are being manufactured ... dispute in the present appeals relate to the valuation of such physician samples.
3. As we find that there are two types of physician samples
issue involved in this case is regarding the valuation of physician samples cleared by the appellant during the period April 2005 to September ... appellant had valued the said physician samples based upon the provisions of Rule 8 of the Central Excise Rules read with Section
engaged in the manufacture of pharmaceutical products in the form of physician samples which were given free of cost to the doctors to promote ... assessable value for payment of central excise duty on such physician samples in view of the provisions of Rule 8 of the Central Excise Valuation
this case is the valuation method to be adopted for physician samples manufactured and sold by the appellant (Loan licensee) to the brand owner ... Larger Bench of the Tribunal had taken a view that physician samples has to be assessed on the basis of MRP since the manufacturer himself
Supreme Court was valuation of physician samples distributed as free samples. It was pleaded by the assessee that physician samples are not excisable goods when ... distribution of free samples. In other words, the distribution of such physician samples serves as marketing tool in the hands of pharmaceutical companies. The product
interest and penalty. The demand is in respect of physician samples.
3. The brief facts of the case are that the applicants are engaged ... also manufacturing physician samples. The applicants manufacturing the medicaments and samples for M/s. Novartis and paying duty on the samples as per the provisions
dispute is in respect of the valuation of physician sample. The case of the Revenue is that appellant had not included the cost of catch ... engaged in the manufacture of Pharmaceutical Products and also manufactured the physician samples and were cleared on payment of duty after taking into consideration
cleared by them. It is undisputed that the appellant had cleared physician samples by following the principles of cost control method as provided in Rule ... Central Excise (Valuation) Rules. The law that the physicians samples needs to be valued proportionately with the sale pack was settled by the Larger Bench
Store on 12.3.2007 on receiving an information about
expired medicines and physician samples being sold by the
shopkeeper. At the time of inspection, the partner ... made, the medicines of which date had expired as well as
physician samples were found lying with the other
2
medicines. The form
Kumar, Pankaj
Kumar Sinha, Kamlesh Kumar was also raided from where physician
samples and other medicines were seized. Save and except Amit
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Pharma none
