Central Excise Act, 1944. The dispute relates to valuation of physician samples cleared by the assessee during the period 25.4.2005 to 31.10.2005. The original authority ... respondent.
3. It is the submission of the learned DR that physician samples have been manufactured and cleared on payment of duty by the respondent
value of physician samples. There are two types of transactions involved in the clearance of such samples. In case the samples of pharmaceutical products ... distributed the samples to the physicians free of cost. In such transaction the appellant discharged duty on such physician samples based on the transaction value
Nair
The issue involved in the present appeals is valuation of physician samples manufactured and supplied either on loan license basis or on job-work ... physician samples and they themselves supplying free sample in the market. In the present case, all the three appellants are not supplying physician samples free
consideration by this Tribunal is as to whether supply of physician samples of medicine should attract the valuation Provisions contained in Section ... herein below:-
13.?As contended by the DR that as the physician samples are made free of sale and the medicaments are governed
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 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
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
Dispute relates to valuation of special packing used for physician samples (distributed free of cost) which was alleged to have been deliberately excluded from ... hold that, notwithstanding the inclusion of the total cost of physician samples in the computation of assessable value of traded goods, duty liability would
Dispute relates to valuation of special packing used for physician samples (distributed free of cost) which was alleged to have been deliberately excluded from ... hold that, notwithstanding the inclusion of the total cost of physician samples in the computation of assessable value of traded goods, duty liability would
when CBEC issued circular clarifying that in respect of physicians samples, the assessable value would be 115% of the cost of production or manufacture ... period prior to 1-7-2002 the assessable value of physicians samples is to be arrived at on the basis of 115% of the cost
