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TMI Blog2018 (1) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... 95/2009, E/1753/2009 with E/Cross/146/2009 - Final Order No.62197-62198/2017 - Dated:- 14-12-2017 - Mr.Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) For the Appellant : Shri Satyapal, AR For the Respondent : R.k. Phillips, Advocate ORDER Per : Ashok Jindal The Revenue is in appeal against the impugned order wherein the Commissioner (Appeals) has held that physician samples cleared by the respondents to brand owner are to be valued as per Section 4 of Central Excise Act, 1944. 2. As the issue involved in both the appeals is common, therefore they are disposed of by a common order. 3. The facts of the case are that the respondents are manufacturer of medicament and manufacturing P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the other hand, learned Counsel appearing for the respondent opposed the contention of the raised by the Ld.AR submits that similar issue came up in the case of Themis Laboratories Pvt.Ltd. Vs. CCE, Mumbai-2012 (286) ELT 244 (Tri.-Mum.) Therefore, the impugned orders to be upheld. 6. Heard the parties and considered the submissions. 7. The facts of the case are not disputed by the Revenue that these physician samples cleared by the respondent to the brand owner on some transaction value on which they have discharged the duty as per section 4 of the Act. We find that in the case of Cadila Pharmaceuticals (supra), the physician samples were cleared by the manufacturer free of cost to the retailers. Admittedly, these physicia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he normal practice of the wholesale trade in such goods, such goods are sold by the assessee at different prices to different classes of buyers (not being related persons) each such price shall, subject to the existence of the other circumstances specified in clause (a), be deemed to be the normal price of such goods in relation to each such class of buyers; (ia) where the price at which such goods are ordinarily sold by the assessee is different for different places of removal, each such price shall, subject to the existence of other circumstances specified in clause (a), be deemed to be the normal price of such goods in relation to each such place of removal; (ii) where such goods are sold by the assessee in the course of wholes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in any other case, including the case where the goods are not sold, be the value determined in such manner as may be prescribed. 12. In this case, we find that the appellants have cleared their goods to the buyers, who are admitted not the related person, on a contractual price, the ingredients of Section 4(1)(a) are complied by the appellants to arrive at assessable value is the transaction value. 13. As contended by the DR that as the physician samples are made free of sale and the medicaments are governed by MRP based valuation and these physician samples are for free distribution, the valuation is to be arrived on value of the comparable goods as held by the Hon ble High Court of Bombay in the case of IDMA (supra) . W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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