TMI Blog2011 (6) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... cost of raw material inputs + job charges. appeal allowed - E/553/10 - Mum - A/610/2011-WZB/C-II(EB) - Dated:- 23-6-2011 - Shri Ashok Jindal, Shri P.R. Chandrasekharan, JJ. Appearance Shri Bharat Raichandani, Advocate for appellant Shri Kishori Lal, SDR For Respondent Per Ashok Jindal The appellant has filed this appeal against the impugned order confirming the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944 i.e. MRP less abatement on pro rata basis. 3. The learned Advocate appearing for the appellant submitted that as they were being manufacturer of these physician samples which were cleared to the brand owner/buyers on jobwork basis and clearing the same following the principles laid down by the hon'ble apex court in the Ujagar Prints (supra) i.e. cost of raw materials + conve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 (222) ELT 22 (BOM.). 2. Cadila Pharmaceuticals Ltd. vs. Commissioner of Central Excise, Ahmedabad II - 2008 (232) ELT 245 (Tri. - LB). 3. Jayanti Food Processing (P) Ltd. vs. CCE Rajasthan - 2007 (215) ELT 327 (S.C.). 4. Dr. Reddy's Laboratories Ltd. vs. CCE Visakhapatnam - 2009 (235) ELT 865 (Tri. Bang.). 5. Blue Cross Laboratories Ltd. vs. CCE Mumbai - 2006 (202) ELT 182 (Tri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f cost, therefore no transaction value was available. It is an admitted fact that P P medicaments are to be cleared on MRP basis value therefore on those cases it was held as valuation of physician samples is to be on the basis of MRP basis under Section 4A of Act.. 7. In this case, it is clear that the appellant is not clearing these physician samples to the Physician/Doctor free of cost b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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