Civil Appeals in Medley Pharmaceuticals:
"Whether Physician samples manufactured and distributed
as free samples have to be assessed on the basis of cost ... Therefore, the prohibition on the sale of Physician
Samples intended for distribution to medical practitioners
as free samples by Rule 65(18) of the Drugs
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
Physicians
Samples not to be sold" shall be overprinted on the packing of
the samples. Physicians Samples are always distributed free
E/86175/2013 ... sales are not genuine sales as the buyer of physician
samples has to ultimately distribute them free of cost- In this
case the assessee
distributors from a doctor or concerned to
whom free distribution of sample packs had been made.
Further there was no allegation in the show cause
both for
sales (affixing MRP) as well as for free distribution to physicians as
samples (for which no MRP was affixed). During the period from ... distributors from a doctor or concerned to whom free distribution of
sample packs had been made. Further there was no allegation in the show
cause
both for
sales (affixing MRP) as well as for free distribution to physicians as
samples (for which no MRP was affixed). During the period from ... distributors from a doctor or concerned to whom free distribution of
sample packs had been made. Further there was no allegation in the show
cause
present appeal
to be decided is the physician Sample which is sold to distributor for further
distribution free of cost to the physicians and doctors ... distributors from a doctor or
concerned to whom free distribution of sample packs had been made. Further there
was no allegation in the show cause
retail sale price declared on such goods less the
admissible abatement. Free samples of medicines are assessable
under Section 4 of the Central Excise ... been held
that the physician samples are not sold by affixing MRP on them, the
same has to be distributed free of cost
which is MRP based. The physician sample
are not for retail sale and the same is distributed free of cost to the doctors
KING PRO, duly
appointed by M/s HIPMG Inc., USA, for distribution of the product AB
KING PRO in the region amongst other territories, India ... 1168, 1169, 1175-1180/2011
further, on the basis of samples provided, got moulds/dies
manufactured through local mould/die makers, for the different parts
