TMI Blog2013 (12) TMI 1581X X X X Extracts X X X X X X X X Extracts X X X X ..... ther appeals have been filed by the Revenue against dropping of demand. Fifth appeals is Revenue s appeal relating to M/s. Medibious Laboratories Pvt. Ltd. against dropping of demand. 2. Heard both sides at length. 3. The issue involved in all the five appeals is the valuation of physician samples manufactured by the assessees and sold to the brand name holder (other pharmaceutical companies) on principal to principal basis, who in turn distributes the same free of cost to various doctors/physician. In all the cases, respective assessees have manufactured the said goods using their own raw material, packing material, machinery etc. The period involved in all the five cases is from 1-4-2005 onwards when MRP based assessment was introdu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter or Heading No. or sub-heading No. Description Abatement as a percentage of retail sale price (1) (2) (3) (4) 1. 3003. 10 Patent or proprietary medicaments, other than those medicaments which are exclusively Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic 35% 2. 3003. 20 Medicaments (other than patent or proprietary) other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems 35% 2. This notification shall come into force on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pack shall also be displayed on the label of each smaller pack and such price shall not be more than the pro rata retail price of the main pack rounded off to the nearest paisa. 7. From the above, it is clear that requirement of displaying the retail price is only for the goods intended for sale. Since, physician samples are not intended for sale, requirement to indicate the retail sale price does not exist, in the law. 8. We also note that this Tribunal has been taking a view that physician samples manufactured on principal to principal basis are required to be assessed under Section 4(1)(a) of the Central Excise Act as is evident from the various case laws quoted by ld. Counsel for the appellant. 5. In view of the above, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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