2005. It was also noticed that the assessable value of physician samples was lower than the assessable value of the same medicaments cleared in trade ... enquiry, the appellants submitted that they were not clearing the physician samples for free distribution to the doctors but are selling to other companies
medicament as contract manufacturer. The dispute in regarding valuation of physician samples when the appellant has manufactured and cleared physician samples which ... distributed free by the principal manufacturer. Appellant is clearing such physician sample by determining value as per Section 4 (1) (a) of the Central Excise
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
appeal against the impugned order confirming the demand on account of physician samples cleared by them are to be valued as per Section ... 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
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
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
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
would also not apply as it dealt with physician samples offered free.
3.2. The learned counsel further argues that application of Rule ... this Tribunal in the case of Cadila Pharmaceuticals held that the physician samples offered free-of-cost can be valued on the basis of Section
issue in the present appeals is regarding valuation of the
'physician samples' manufactured by the Appellant and sold on principal
to principal basis ... Srushti Pharmaceuticals Pvt., Ltd, the
Appellant is manufacturing 'physicians samples' under 'principal to
principal' basis for other 'pharmaceutical manufacturers/brand
