from January 2005 to April 2010, they have cleared physician
samples without payment of duty on retail sale price basis but
discharged duty ... advocate for the appellant has submitted that the
appellants are selling physician samples along with trade packs either
outright to brand name owners
from January 2005 to April 2010, they have cleared physician
samples without payment of duty on retail sale price basis but
discharged duty ... advocate for the appellant has submitted that the
appellants are selling physician samples along with trade packs either
outright to brand name owners
from January 2005 to April 2010, they have cleared physician
samples without payment of duty on retail sale price basis but
discharged duty ... advocate for the appellant has submitted that the
appellants are selling physician samples along with trade packs either
outright to brand name owners
During the period January 2005 to April
2007, appellant had cleared physician samples discharging duty
on the value arrived adopting Rule 8 of the Central ... agreement with 3rd parties. Under such
agreement, the appellant also manufacture physician samples
and supplies the same to purchasers. The learned advocate
submitted that
supplied
physicians' samples free of cost to medical physician. The cost of
physicians' samples was included in the value ... Medicaments,
which the physicians' samples represent. The Board's Circular
No.643/34/2002-CX dated 11.07.2002 clarified that the value of
physicians
product All Star Pen cleared as free of cost
physician sample is refundable to the appellants.
2|Page E/10942/2018 -DB
(2) Appeal ... product All Star Pen cleared as free of cost physician
sample is refundable to the appellants.
2. Shri Ishan Bhatt Learned Counsel appearing on behalf
Section 4A of Central Excise Act, 1944 and for
products cleared physician samples, the appellant adopted the
transaction value under Section 4 of Central Excise ... duty. The department was of the view that the products
though physician samples also should be assessed under Section 4A of
the Central Excise
medicaments' and the
dispute pertains to clearance of 'physician samples' which are either
effected under job-work procedure or by transfer ... 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
2024
RAMESH NAIR:
The issue involved is about valuation of physician samples whether it
is under Section 4(1)(a)or cost construction method proportionate ... brief in the present appeal to be decided is
the physician Sample which is sold to distributor for further distribution free of cost
Central Excise Act,
1944. Whereas, for clearance of physicians samples, the appellant had
adopted the 'transaction value' under Section 4 for payment ... period prior to May 2008, the appellant had done
valuation of physician samples under Section 4A of Central Excise Act,
1944.
3. It appeared
