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2016 (11) TMI 13 - AT - Central ExciseValaution - Job work /loan licensee - Physician samples - Held that: - The duty demand in the present case to the extent of ₹ 28,31,993/- has been raised (i) on sale of physician samples to brand name owners; (ii) on clearances of physician samples on their own account and also as a job worker on loan licensee basis - it is pertinent to record that these samples are not distributed free as part of marketing strategy by the respondent but are supplied to the brand name owners as a loan licensee who in turn distribute them free to the physicians - in the case of sale of samples to brand owners on a principal basis, the transaction value merits acceptance. In respect of clearances as a job worker, valuation needs to be done on the basis of CAS4 certification - Appeal is disposed of by way of remand.
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