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2017 (12) TMI 156 - AT - Central ExciseValuation - physician samples sold on principal to principal basis and cleared on job work basis - Held that: - Identical issue involved in the present case has already been decided in the appellants own case M/s Medispray Laboratories Pvt. Ltd., M/s Meditab Specialities Pvt. Ltd., And M/s Okasa Pvt. Ltd. Versus Commissioner of Central Excise, Goa [2017 (2) TMI 309 - CESTAT MUMBAI], where it was held that Rule 4 of Central Excise Valuation Rules, 2000 shall apply only in those cases where the manufacturer manufacturing the physician samples and they themselves supplying free sample in the market. In the present case, all the three appellants are not supplying physician samples free of cost either in case of job-work basis or in the sale basis, the goods are sold to the principal. In such case, irrespective it is physician samples, the valuation shall be governed by Section 4 of the Central Excise Act - The valuation shall be determined on the basis of cost of raw material + job charges including the profit of the job worker. Appeal allowed - decided in favor of appellant.
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