valuation of physician samples. Hence, the clarification at Sr.No.13 has to be considered for all categories of samples distributed free, as specified there ... therefore it is not applicable to physicians samples, it is pertinent to mention here that the samples distributed free and referred by the CBEC
sample, collected sample of groundnut oil
from the sealed packed tin of 5 liter Dharti Brand groundnut oil.
Before collecting the sample, Rule 6 notice ... batch number was 206. After completing
the formalities of collecting the sample, distributing, sealing,
packing, attaching and affixing signature etc. one sample was sent
Food Corporation of India and the Department of Food & Public Distribution, 75 samples of rice were collected from various places of Punjab ... team constituted by the Department of Food & Public Distribution. The samples were sent to three Central Food Laboratories situated at Ghaziabad, Pune and Mysore
present appeal relates to the assessable value of the physician samples distributed free of cost. Learned advocate appearing for the appellants fairly agrees that
present appeal relates to the assessable value of the physician samples distributed free of cost. Learned advocate appearing for the appellants fairly agrees that
cleared are not meant for sale but for distribution as gifts or for distribution as free samples, but sale price of such goods ... being made partly for captive consumption and partly for distribution as free gift/free samples, without any sales to independent buyers. Thus Rule 4 would
applied to those four
samples, it was found that the above 4 samples taken from 4 nozzle unit, one
sample taken from Unit ... Division Bench has held that SGS did not take the sample
and the sample was taken by officials of the Petroleum Corporation and test
taking sample was stated as
follows: Sampling of Product and testing:- The authorised officer under clause 7
shall draw the samples from the tank, nozzle ... applied to those four
samples, it was found that the above 4 samples taken from 4 nozzle unit, one
sample taken from Unit
clauses (i) to (v)
above;
[[(vii) being the expenditure on distribution of samples
either free of cost or at concessional rate; and]
(viii) being
Inspector has followed the proper procedure
11
for taking of the sample and distribution of the test reports in accordance
with the provisions
