such free samples. The assessee submitted that the
assessee has purchased samples worth Rs. 126.75 lacs for its free
distribution. The assessee submitted copies ... field
staff for their necessary distribution to doctors . It was submitted that goods
purchased for distribution to Doctors as samples are manufactured as
"Physician
cannot be treated as goods being distributed free. Yes, M/s.Cosme Farma Laboratories Ltd. may distribute these samples free, but a sale transaction exists ... distributing physician samples to distributors free of cost or
b) selling physician samples to distributors for further distribution free of cost.
6.1 It is seen
account of books distribution. The assessee submitted that distribution of
sample or specimen books to educational institutions, teachers and
academicians is essential for the purpose ... year when sample books are included in the curriculum
of next academic session. Ld. AR submitted that sample books distribution is
an integral part
disallowing the sum of Rs. 33,267/- out of
sample, distribution, breakage and expiry expenses. The
action of Id. CIT (A) is illegal, unjustified, arbitrary ... against disallowance of sum of Rs.
33,267/- out of samples distribution and expiry expenses. The ld
Assessing Officer observed that the assessee has claimed
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
value of physician samples. There are two types of transactions involved in the clearance of such samples. In case the samples of pharmaceutical products ... subject goods are sold to the contractered customers who in turn distributed the samples to the physicians free of cost. In such transaction the appellant
clearly indicate that it has dealt only with the physician samples which are distributed free of cost to the doctors by the manufacturers ... Valuation Rules. However, it is pertinent to record that these samples are not distributed free as part of marketing strategy by the respondent
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
clauses (i) to (v) above;
(vii) being the expenditure on distribution of samples either free of cost or at
concessional rate; and
(viii) being ... clauses (i) to (v) above;
(vii)being the expenditure on distribution of samples either free of cost or at
concessional rate; and
(viii)being
expenditure of Rs.1.43 lakhs incurred
towards sample clearing charges. Other samples have been distributed to
various peoples and the assessee has also furnished ... samples were purchased by the assessee, then the cost of
samples should be reduced from the Purchases and if the samples were
distributed from manufactured
