only issue involved in these appeals is valuation of physician sample. The adjudicating authority held that the value of 'special catch pack ... added to the value of physician sample for the purpose of levy of Central Excise duty and confirmed the duty demand for the period
dispute in the present appeal relates to the assessable value of physician sample of medicaments cleared by the respondents for free distribution during the period ... samples are distributed free to medical practitioners, doctors, clinics and hospitals, who in turn, used such samples to the patients. Therefore, free distribution of physician
issue is as regards valuation of physicians samples manufactured by the appellant on behalf of the pharmaceutical companies and sold to them. The said physicians ... find that the Tribunal in above decisions, have held that physicians samples manufactured by the assessee and sold to principle manufacturers would not attract Mumbai
dispute in the present appeal relates to the assessable value of physicians samples. The said samples were being cleared by the appellant at the assessable ... rejected the appellants contention that the issue regarding valuation of physicians samples was clarified by Board vide its circular
from
where huge amount of medicines meant for government supply
and physician sample were recovered. However, the petitioner has
remained in custody since
also.
According to the prosecution case, the allegation
is that physician samples not to be sold were recovered from
transport company, M/s Dev Roadways
being in
possession of fake or spurious drug but that of
physician samples.
Considering the facts and circumstances of
the case, let the petitioner above
medicine shop
owner Umesh Kumar which indulged in selling physician
samples.
The submission is that the petitioner is merely an
employee and he is first
prosecution case, from the
alleged shop of the petitioner, physician samples which are
not to be sold and the government medicines were seized
confirmed against them. The said demand stands confirmed in respect of physician samples cleared by the applicant on payment of duty by adopting the assessable ... whereas the Revenues contention is that the value of the physicians samples are required to be adopted on the basis of pro-rata
