Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (6) TMI 184 - AT - Central ExciseValuation - Physician Samples - to be valued under Section 4A of Central Excise Act, 1944 or not? - HELD THAT:- The issue is squarely settled by the Hon’ble Apex Court in COMMR. OF CENTRAL EXCISE & CUSTOMS, SURAT VERSUS M/S SUN PHARMACEUTICALS INDS. LTD. & ORS. [2015 (12) TMI 670 - SUPREME COURT] where it was held that where an assessee clearing physician samples charged a price from the distributors, the duty is payable on such price in terms of Section 4(1)(a) of the Act. Moreover, the moot point in the case is that the appellants are selling the goods to the principal manufacturers. Therefore, the sales are to industrial consumers and are not sold / supplied to retail consumers. By this logic also, the provisions of Section 4A are not applicable in the facts of the case. Thus, the physician samples cleared by M/s. Ontop Pharmaceuticals are to be valued under Section 4 of Central Excise Act, 1944 - appeal dismissed - decided against Revenue.
|