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
respect of valuation of physician samples.
3. The appellants filed a declaration in respect of physician samples claiming nil rate of duty ... Supreme Court held that valuation of physician samples distributed free whether to be made based on manufacturing cost plus profit. In the present case
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
incurred an expenditure of ` 1,86,56,547/- towards distribution of
free samples. Therefore, the assessee was show caused why this
amount should ... 2451TR 116 (SC), any expenditure on free medical
samples distributed to doctors is in the nature of sales
promotion. Therefore, it would be liable
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
Tribunal is with regard to the assessable value of
the physician sample packs distributed free of cost. The Tribunal has
noted that on merits, this
Tribunal is with regard to the
assessable value of the physician sample packs distributed free of
cost. The Tribunal has noted that on merits, this
Section 115WB(2)(D) expressly stipulates that
expenditure on distribution of sample either free of cost
or at concessional rate is not sales promotion
