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2011 (6) TMI 634 - CESTAT, MUMBAIAssessable value - contract manufacturer jobworker - clearance of physician samples - assessable value of physician samples was lower than the assessable value of the same medicaments cleared in trade packs. In that case the appellants were not clearing physician samples for free distribution to the Doctors but are selling to other companies at an agreed price as per the purchase order placed on them – Held that:- in the case of contract price the appellants have rightly assessed these physician samples which were cleared by them free of cost at the time of clearance on a transaction value on principal to principal basis and in case of jobwork these physician samples have been cleared on cost construction method i.e. CAS-4, transaction value/CAS 4 value are the correct value arrived at by the appellants, requirement of pre-deposit of duty, interest waived, Stay applications are allowed
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