C.E. - P. or P. Medicine - Exemption of clinical samples under Notification No. 48/77, dated 1-4-1977 regarding - Central Excise - 13/88-CX.1

C.E. - P. or P. Medicine - Exemption of clinical samples under Notification No. 48/77, dated 1-4-1977 regarding Circular No. 13/88-CX.1 Dated 12-4-1988 [From F. No. 6/63/86-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : C.E. - P. or P. Medicine - Exemption of clinical samples under Notification No. 48/77, dated 1-4-1977 regarding. A doubt has been raised as to whether the exemption to clinical samples under Notification No. 48/77, dated 1-4-1977 to begranted separately for the actual manufacturers and each loan licensee or after considering the total clearances from the factory. The matter has been examined by the Board in consultation with the Law Ministry. The Law Ministry has opined that exemption to clinical samples under Notification No. 48/77, dated 1-4-1977 is available to clearances made from a factory by a manufacturer, after taking into consideration the aggregate value of clearances of P or P medicines from a factory in the preceding month, irrespective of the fact whether they are manufactured on his own account or on account of any Loan licensee, subject to conditions prescribed in the notification. The advise of the Law Ministry has been accepted by the Board. You may, therefore, align the practice in your Collectorate on the lines indicated above. Suitable trade notice may be issued for the benefit of the trade.