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2013 (12) TMI 978 - AT - Central ExciseFree distribution of the physician samples - Payment of duty on transaction value - Waiver of Pre-deposit – Held that:- Following Allianz Bio Sciences Pvt. Ltd. & Others Versus Commissioner Central Excise, Puducherry [2012 (7) TMI 32 - CESTAT, CHENNAI] and Cadila Pharmaceuticals Ltd. Vs. Commissioner of Central Excise [2008 (9) TMI 98 - CESTAT AHEMDABAD] - wherever applicant manufactured physician samples under a contract with the brand owner on transaction value, no further demand of duty is required to be confirmed – Pre-deposits waived till the disposal – Stay granted.
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