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2009 (6) TMI 315 - CESTAT, NEW DELHIEligibility for exemption on the physician samples under Notification No. 48/77-C.E., dated 1-4-1977 – revenue contend that there is no difference between trade packing and physician samples and therefore, as per 3rd proviso to Notification No. 48/77-C.E the respondents are not eligible for the benefit of Notification No. 48/77-C.E., dated 1-4-77 It appears that no enquiry was made at this regard that the clinical samples of their product were cleared without payment of duty. - We do not find any material or statement that packing of physician samples and trade packing were same. There is no dispute that the packing of the physician samples were mentioned “Physician samples, not to be sold”. We find the Commissioner after examining the evidences observed that the samples are distinctly different, dropped the proceeding. - We do not find any infirmity in the order of the Commissioner. Accordingly, the appeal filed by Revenue is rejected.
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