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2008 (11) TMI 540 - AT - Central ExciseValuation - Physician’s sample - Special packing used - Held that: - the cost of packing gets included in the price of physician’s sample which is being worked out on pro rata basis on regular pack which includes the cost of special packing also. In view of this, we find no force in the SDR’s plea that once Modvat credit has been taken of the duty on the special packing its cost needs to be included separately as such cost is already included in the cost of regular pack which has been taken for arriving at pro rata price - appeal allowed - decided in favor of appellant.
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