2010 (12) TMI 317 - AT - Central Excise

Waiver of pre-deposit - Valuation - the department s case is that on the very same products which are marked as physician s sample the duty must be on the same value on which the duty is being paid through the Section 4A route - whatever method of valuation is adopted the same goods must bear the same amount of duty - waiver form pre deposit allowed partly.

Summary

The Appellate Tribunal CESTAT, Mumbai heard a case where appellants were manufacturing medicines marked as MRP and "physician's sample", paying different duties. The department argued that duty should be the same for both types of markings. The tribunal directed the appellants to pre-deposit Rs. 15,00,000 within four weeks and comply by a specified date, with the balance amount waived during the appeal's pendency.