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2019 (2) TMI 1426 - AT - Central ExciseValuation - physician samples cleared by them for free distribution - section 4A of CEA - appellant are manufacturing physician samples on behalf of their loan licensee and selling the same to the loan licensee who further distribute the same free of cost to physicians - Held that:- The assessment in the said case need to be done in terms of decision of Hon’ble Apex Court in the case of M/s Sun Pharmaceuticals Industries Ltd [2015 (12) TMI 670 - SUPREME COURT] where it was held that the assessment in such case is to be done on the basis of transaction value of sale of physician samples from the appellant to the loan licensee. The physician samples manufactured by the appellant on their own behalf are distribute free of cost by the appellant to the physician - Held that:- In respect of physician samples cleared by the appellant on their own behalf for free distribution are to be assessed on the basis of the value ascertained for the identical medicine cleared in the open market and assessed under Section 4A of the Central Excise Act. Since the impugned order has not quantified two categories separately, the impugned order is set aside and matter is remanded to the original adjudicating authority to pass afresh order in above terms - appeal allowed by way of remand.
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