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Centaur Pharmaceuticals Pvt Ltd Versus Commissioner of Central Excise, Goa

2016 (2) TMI 105 - CESTAT MUMBAI

Valuation - free distribution of physician sample - whether valuation is to be done on pro rata value of the sale pack of the said physician samples of medicines - Held that:- valuation of the physician sample of the medicines needs to be done on the .....

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pellant with any penalty. Accordingly, penalty imposed by the lower authorities are set aside. - Appeal No. E/298/07 - A/85113/16/EB - Dated:- 4-12-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri S.P. Tavkar, Cons .....

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mples cleared free of cost. 3. Heard both sides and perused the records. 4. Appellant during the period April 2001 to December 2001 cleared the physician sample for free distribution by discharging the duty worked out on the assessable value based up .....

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sue is no more res integra as the Supreme Court in the case of Biochem Pharmaceuticals Ind. Ltd., 2015 (322) ELT 808 (SC) has held that the valuation of physician samples given free of cost, needs to be valued on the basis of cost of production or ma .....

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