consideration and decision:-
"Whether Physician samples manufactured and distributed as
free samples have to be assessed on the basis of cost of manufacture
plus ... Drugs Rules. It is
contended that every drug intended for distribution as physicians
sample while complying with the labeling provisions under Drugs and
Cosmetic Rules
consideration and decision:-
"Whether Physician samples manufactured and distributed as
free samples have to be assessed on the basis of cost of manufacture
plus ... Drugs Rules. It is
contended that every drug intended for distribution as physicians
sample while complying with the labeling provisions under Drugs and
Cosmetic 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
Excise Act. and finally this Tribunal has observed that the samples are not distributed by the appellants free but cleared on receipt of consideration. Hence ... 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
issue in this matter before us is that whether the physician samples cleared by the appellants to the brand owner on payment of duty ... case as in those cases the manufacturers themselves manufacturing the physician samples and distributing the same to Physicians/Doctors free of cost, therefore no transaction
removal of the goods, say for captive consumption or for distribution as free trade samples, their price is not known for the reason that there
sale, they were also clearing physician samples to their wholesale distributors, which were meant for further free distribution. The dispute in the present appeal relates
itself.
4. The dispute relates to the valuation of physician samples of medicaments, distributed free of cost by the appellants. Whereas the appellants have paid ... value of the same, the Revenues contention is that the said samples are required to be assessed to duty on prorata basis
issued by the appellants as per delivery instructions of HCBPL for further distribution to their retail outlets for sale to ultimate consumers of the different ... preserve certain bottles from each lot in their laboratory as in house samples for six month or one year as per statutory requirements
Bahar Agrochem & Feeds Pvt Ltd vs Commissioner Of Central Excise, Pune on 10 February
