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TMI Blog2013 (12) TMI 1581X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri P.K. Jain, Member (T) Shri S.S. Gupta, CA, for the Assessee. Ms. D.M. Durando, Deputy Commissioner (AR), for the Department. ORDER [Order per : P.K. Jain, Member (T)]. - Common issue is involved, therefore all the five appeals have been taken up together. Two appeals have been filed by the appellant M/s. Emil Pharmaceutical Ind. Pvt. Ltd. against the confirmation of the demand. Two other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s whether such samples should be assessed to duty as per Section 4(1) (a) or Section 4A. 4. We find, the said issue is covered by the Tribunal judgment in the case of M/s. Gelnova Laboratories (I) Pvt. Ltd. v. Commissioner of Central Excise, Belapur vide Order Nos. A/948-951/2013/EB/C-II, dated 28-10-2013 [2014 (300) E.L.T. 437 (Tribunal)]. In the said order this Tribunal has observed as und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods to which the provisions of the said sub-section (2) shall apply, and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table :- TABLE S. No. 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, oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formulation in accordance with paragraph 7. Further paragraph 9 of the said order empowers Government to fix ceiling price of scheduled formulations. Further paragraph 14 provides for carrying into effect the price fixed or revised by the Government, its display and proof thereof. Sub-paragraph (2) of the said paragraph reads as under :- "14. Carrying into effect the price fixed or revised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 princi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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