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Gracure Pharmaceuticals Ltd. Versus Commissioner of Central Excise Jaipur-I

2016 (8) TMI 844 - CESTAT NEW DELHI

Valuation - physician samples - regular trade packs are being cleared on payment of duty in terms of section 4A of the Central Excise Act. Also selling of physical samples, not marked with any MRP to M/s. Sanat Products who is further distributing th .....

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the issue is no more res integra and stand settled in favour of the assessee by Hon’ble Supreme Court decision in the case of CCE, Surat vs. Sun Pharmaceuticals Indus Ltd. [2015 (12) TMI 670 - SUPREME COURT]. It stand held that in the absence of any .....

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the value of physician samples. - Decided in favour of appellant with consequential relief - Excise Appeal No. 1494 of 2008 - FINAL ORDER NO. 52134/2016 - Dated:- 10-6-2016 - Ms Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Techni .....

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roducts Ltd. The regular trade packs are being cleared by them on payment of duty in terms of section 4A of the Central Excise Act. However, apart from the regular trade packs, they are also selling the physical samples, not marked with any MRP to M/ .....

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is of the view that same have to be assessed on pro rata basis by taking into consideration the MRP of the regular trade packs. The appellants plea that the sale of physician samples to their distributor is on principle to principle basis and as suc .....

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