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2014 (12) TMI 540 - CESTAT BANGALOREWaiver of pre deposit - assessment of physician samples - Valuation on basis of transaction value or MRP basis - Held that:- It is a fact that according to the submissions of the appellant, the physician samples are sold as per the purchase orders issued by 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 physicians. In this case the free samples are not required to be affixed with MRP and are not affixed with MRP and have been sold on the basis of purchase orders to different firm and persons. - appellants have made out a prima facie case - Stay granted.
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