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2012 (7) TMI 32 - CESTAT, CHENNAIValuation of physician samples manufactured under contract on job work basis – Revenue stand that such samples are being cleared by the appellants on payment of Central Excise duty in terms of the provisions of Section 4 – Assessee contested the assessable value is to be arrived at on the basis of such transaction values – Held that:- The case of Themis Laboratories Pvt. Ltd. and Meghdoot Chemicals Ltd. Vs CCE Mumbai [2011 (2) TMI 713 (Tri)] decided that where physician samples are not distributed free of cost by the manufacturer, but are cleared on receipt of consideration, the excise duty is required to be paid on the transaction value – as physician samples manufactured and cleared to brand owners/ buyers on principal to principal basis for a consideration, further distributed free of cost to physicians/doctors, the same is required to be assessed to duty on the transaction values – in favour of assessee. Valuation of physician samples manufactured and cleared as free samples - Held that:- As decided in Cadila Pharmaceuticals Ltd. Vs CCE Ahmedabad [2008 (9) TMI 98 (Tri)] that valuation of such physician samples is required to be made on the basis of pro rata value of the regular pack of the comparable goods in terms of the provisions of Rule 4
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