TMI Blog2012 (7) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... he excise duty is required to be paid on the transaction value – as physician samples manufactured and cleared to brand owners/ buyers on principal to principal basis for a consideration, further distributed free of cost to physicians/doctors, the same is required to be assessed to duty on the transaction values – in favour of assessee. Valuation of physician samples manufactured and cleared as free samples - Held that:- As decided in Cadila Pharmaceuticals Ltd. Vs CCE Ahmedabad [2008 (9) TMI 98 (Tri)] that valuation of such physician samples is required to be made on the basis of pro rata value of the regular pack of the comparable goods in terms of the provisions of Rule 4 - E/S/155, 156/2011 & E/262 & 263/2011 - - - Dated:- 1-5-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are required to be addressed separately. 4. As regards the physician samples manufactured on job work basis, on behalf of the brand name owners, we find that such samples are being cleared by the appellants on payment of Central Excise duty in terms of the provisions of Section 4 of the Central Excise Act. The appellants contention is that they are not clearing the physician samples for free distribution but the same are sold to the other companies at an agreed price as per the purchase order placed upon them. Such price mentioned in the purchase order is the sole consideration for sale and the transactions are on principal to principal basis. As such, the assessable value of the physician samples is to be arrived at on the basis of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court as reported in 2011 (270) ELT A90 (SC). Inasmuch as the issue is no longer res integra and stands decided by various decisions of the Tribunal, we hold that wherever the appellants manufactured physician samples under a contract with the brand owner and have cleared the same by adopting the said transaction value, no further demand of duty is required to be confirmed against them. 6. As regards the physician samples manufactured by some of the appellants on their own behalf and distributed free of cost, we find that the issue is no more open for arguments inasmuch as the Larger Bench of the Tribunal in the case of Cadila Pharmaceuticals Ltd. Vs CCE Ahmedabad - 2008 (232) ELT 245 has held that valuation of such physician sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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