2014 (12) TMI 540

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y different firms / persons. The physician samples are not distributed by the appellants themselves to the doctors or anybody else free of cost. Therefore as rightly submitted by the appellants, the decision in the case of Cadila Pharmaceuticals [2008 (9) TMI 98 - CESTAT AHEMDABAD] would not be applicable since in that case the appellants were distributing the medicaments as free samples to physic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ew that assessment of physician samples on the basis of transaction value by the assessee is not correct and assessment should have been made on the basis of MRP of the retail packages sold. For this purpose, the lower authorities have relied upon the decision of the Tribunal in the case of Cadila Pharmaceuticals Ltd. Vs. CCE, Ahmedabad-II [2008(232) E:L 0245 (Tri. LB)]. 2. Nobody is present on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appellants themselves to the doctors or anybody else free of cost. Therefore as rightly submitted by the appellants, the decision in the case of Cadila Pharmaceuticals would not be applicable since in that case the appellants were distributing the medicaments as free samples to physicians. In this case the free samples are not required to be affixed with MRP and are not affixed with MRP and have b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X