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2005 (6) TMI 79 - CESTAT, BANGALOREValuation of Physician's Samples for free distribution among Doctors through Medical Representatives - Method to be followed - HELD THAT:- Rule 6(b)(i) is the method of valuation on the basis of the price of comparable goods. The Commissioner (Appeals) has given 3 reasons for holding that the physician's samples and the goods cleared for wholesale trade are not comparable. Moreover, the Hon'ble Supreme Court, in the of CCE, Meerut v. Universal Glass Ltd. [2005 (3) TMI 122 - SUPREME COURT] by the learned respondent, has held that comparable goods under Rule 6(b) should be as far as possible identical goods. Moreover, the CESTAT in Sun Pharmaceuticals [2004 (12) TMI 501 - CESTAT, MUMBAI], has held that the value of physician's sample in smaller pack cannot be increased pro rata to price of commercial pack by applying Rule 4 of the erstwhile CE Valuation Rules. In the same case, valuation of smaller pack by applying Rule 6(b)(ii) was upheld. Even though, Revenue in its appeal relied on two decisions of the CEGAT, we are of the view that the physician's samples and the goods cleared on wholesale cannot be considered as comparable goods in view of the Supreme Court's decision that comparable goods should be as far as possible identical goods. The Commissioner (Appeals) has reached his conclusions on sound reasoning. Therefore, we do not find any reason to interfere with the impugned order. The Revenue's appeal is rejected.
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