TMI Blog2017 (2) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... estion of inclusion of any amount in the assessable value of the goods - no addition on account of royalty in the assessable value of the goods is sustainable - duty demand set aside. Levy of duty - control samples - Whether the control sample is liable to excise duty? - Held that: - control sample drawn from the production stock and preserved for check for purpose of market complaint or the complain from the patient, is not liable for excise duty - the issue has been decided by the Tribunal in the case of Dabur India [2005 (2) TMI 166 - CESTAT, NEW DELHI], where it was held that the drawal of control sample is not liable to duty. Demand set aside - penalty set aside - appeal allowed - decided in favor of appellant. - E/206 to 209/06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod April, 1998 to Feb, 2003 for an amount of ₹ 17,058/-. The adjudicating authority confirmed the demand on both the counts. The Commissioner (Appeals) has upheld the same vide impugned order. Therefore, the appellants are before us. 3. Shri Jitendra Motwani, learned Counsel along with Ms. Dhara Trivedi, Advocate appearing on behalf of the appellant submit that firstly though there is an agreement between the Pharmacia and Abbott USA regarding payment of royalty but in fact no royalty payment was made under this agreement. Therefore, there is no question of inclusion of royalty amount in the assessable value of goods manufactured by the appellant. He further submits that the appellant has no concern with the royalty agreement i.e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on part of the appellant. 4. Shri S.V. Nair, Learned AC (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. We have carefully considered the submissions made by both sides. We find that the issues to be decided by us are (i) Whether royalty as per the agreement between the buyer of the goods and Abbott, USA is includible in the assessable value of the appellant, who is manufacturer supplier? (ii) Whether the control sample is liable to excise duty? 5.1 On the first issue, we find from the undisputed facts of the case that though there is an agreement between the Pharmacia and Abbott, USA with regard to payment of royalty of 2% of sale of the goods, but the fact is that no such paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
