2001 (12) TMI 716

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..... ent. [Order per : Jyoti Balasundaram, Member (J)]. -  The respondents are engaged in the manufacture of excisable goods falling under CET sub-heading 3003.10 and availing total exemption from payment of duty under Notification 48/77, dated 1-4-1977 in respect of 'Physician Samples' for their loan-licensee M/s. Elder Healthcare Limited. The department was of the view that the form of packing .....

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..... he trade packs namely that : (i)      Box for sample packs does not contain printed MRP while the trade packs contain the same; (ii)     Sample packs were clearly marked in red ink "Physician Samples not to be sold". (iii)    Sample packs were packed in one box and 400 vials each directly while trade packing was in the form of a box of .....

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