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M/s Hetero Drugs Ltd. Versus CC & CE, Hyderabad-IV

2016 (8) TMI 880 - CESTAT HYDERABAD

Demand alongwith interest and penalty - sale of free samples to pharmaceutical companies - appellants had determined the value of physician samples under Section 4(1)(a) and adopted a notional transaction value for payment of duty under Section 4 rat .....

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d by Tribunal in appellants' own case for different/subsequent period. The appellant also submitted that the issue is covered by the judgment laid in CC Vs. Sidmak Laboratories (India) Ltd. [2008 (9) TMI 360 - CESTAT, AHMEDABAD] which was also upheld .....

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016 - Ms. Sulekha Beevi, C.S., Member (Judicial) and Sh. Madhu Mohan Damodhar, Member (Technical) Shri Y. Sreenivasa Reddy, Advocate for the appellant. Ms. C. Changsan, Deputy Commissioner (AR) for the respondent. ORDER [Order per: Sulekha Beevi, CES .....

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caments in bulk to different firms and companies based on purchase order. The pharmaceutical companies in turn distribute medicaments as free samples to physicians and doctors. 1.2. The appellant affix MRP on those products which are sold to pharmace .....

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s, 1977, the appellant does not declare the MRP. In such cases, the medicaments are sold by appellants against purchase order placed by pharmaceutical companies for price agreed upon. These are not given free of cost by appellant to pharmaceutical co .....

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cleared for retail sale, the packing in respect of free samples was different the packing in respect of medicaments which is cleared for retail sale. Physician samples which are of two or one tablet were contained in a packing of smaller size than th .....

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rtment entertained the view that the valuation adopted by appellant for sale of free samples to pharmaceutical companies is not correct. According to Department, a commodity can be partly assessed under Section 4A on the basis of MRP and partly asses .....

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