which the assessee
had incurred for the purpose of distributing samples. It was submitted that
the assessee is a pharmaceutical company and is manufacturing medicines ... Samples
5.1 Free sample of drugs shall not be supplied to any person
who is not qualified to prescribe such product.
5.2 Where sample
contrary, the lower
authorities have concluded that free samples distributed by
pharmaceutical companies are in the nature of sales promotion based
on the judgment ... Eskayef
(supra) and, therefore, the Assessing Officer included the free samples
distributed to Doctors and others in the FBT. In our considered opinion,
without going
sold, or stocked or
exhibited or offered for sale, or
distributed;
(b) take samples of any drug or cosmetic,—
(i) which is being manufactured ... cosmetics are being manufactured, sold,
stocked, exhibited, offered for sale or distributed.
Samples are to be taken at the points of manufacturing,
selling, stocking
fabric, yarn consumed in the making of fabrics which are distributed as samples, yarn left unutilized in the cones, yarn used in the fabrics which ... sell commercial quantities without the prior activities of design, development, distribution of samples etc. Howsoever, efficient the operation, certain quantities are bound to be damaged
Apixaban under the probable brand name „Apigat‟ and has "already
distributed sample packs to many cardiologists in the country." According
to the Plaintiffs
distribution company,that it was carrying out marketing and distribution
activities in India,that sales commission,selling and distribution expenses,product give-away and
samples ... through small value items. Lastly, for cost of samples, it was
stated that these samples are distributed through various agents to doctors to prove
incoming and outgoing freight) by means of free gifts, prizes and sample distribution of zarda and other articles under any scheme meant for sale promotion
method to be adopted for arriving at value of free samples of medicine distributed by the respondent/assessee. There is no ground to impose penalty ... Mumbai) held that physician sample distributed free of cost are to be valued under Rule 11 readwith Rule 8 of the Central Excise Valuation Rules
physician samples are made free of sale and the medicaments are governed by MRP based valuation and these physician samples are for free distribution ... medical representative (who are the employees of the representative) distributed free samples to the physicians even after the sale of samples to M/s. Aditya
same medicines is distributed free to Doctors for popularising the medicines. Doctors, in turn distributed these samples to patients. The appellants contenting is that, that ... effect of the medicines which are sold and the medicines distributed free as samples are one and the same. It is only that the appellant
