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2017 (11) TMI 9 - AT - Central ExciseValuation - physician samples cleared for free distribution - physician samples cleared on sale on principal to principle basis - Held that: - In respect of physician samples cleared for free distribution inter alia res integra it has been conclusively decided that valuation of physician samples manufactured for free distribution are required to be made on the basis of pro-rata value of regular pack of comparable goods in terms of provisions of Rule 4 of Central Excise Valuation Rules, 1988 - The very issue was addressed by the Larger Bench in the case of Cadila Pharmaceuticals Ltd., [2008 (9) TMI 98 - CESTAT AHEMDABAD] where it was held that physician samples being final product not supplied for captive consumption under Rule 8 of Valuation Rules is not applicable and Rule 4 ibid only would be applicable to such goods - appeal dismissed. Physician samples manufactured and sold on P or P basis - demand of differential duty - Held that: - the controversy in this matter has been settled by the Tribunal decisions in Sidmak Laboratories India Ltd., reported in [2008 (9) TMI 360 - CESTAT, AHMEDABAD] where it was held that in such cases that valuation under Section 4 of CEA 1944 was justified - appeal allowed. Penalty - Held that: - there were clearly two views on the manner and method of valuation of physician samples supplied for free distribution - penalty set aside. Appeal allowed in part.
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