TMI Blog2005 (6) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... EME 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the sale value of comparable goods is not available and the value of the products cannot be ascertained in any other manner as provided in the Rules. (ii) In the following decisions, Hon'ble CEGAT has held that the value of physician's samples are to be arrived at based on comparable price of the same goods as provided in Rule 6(b)(i) of the C.E. Valuation Rules, 1975. (a) CCE, Mumbai v. Charak Pharmaceuticals - 2001 (127) E.L.T. 748 (Tri. - Mum.) (b) Cheryl Laboratories (P) Ltd. v. CCE, Hyderabad - 1997 (93) E.L.T. 129 (Tribunal) In the Cheryl Laboratories case, the CEGAT has further held that for valuation of physician's free samples, no adjustment is called for on account of physician's samples being supplied free o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecognized. (vi) The Tribunal, Mumbai, in the case of Sun Pharmaceutical Industries v. CCE, Surat-II - 2005 (183) E.L.T. 42 (Tri. - Mumbai), has held that the value of physician's free samples in smaller pack cannot be compared with bigger packs and value of free samples in smaller pack cannot be increased pro rata to price of commercial pack. 6. We have gone through the records of the case carefully. The point at issue is the method to be followed in valuation of physician's samples. 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, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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