TMI Blog2015 (7) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of the contracted value - Revenue entertained a view that appellant has to pay duty on the pro-rata basis corresponding to the value of the regular packs - Held that: - where such physician samples are not being manufactured by the regular pack manufacturer, the same are required to be assessed to duty on the transaction value/contracted value in terms of the purchase orders - issue has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals are being disposed of by a common order. 2. The appellants are manufacturing physician samples for and on behalf of the principal manufacturer of the medicaments, under a purchase order. Such samples of the medicaments are being cleared by him on payment of duty of excise on the basis of the contracted value between the appellant and the principal manufacturers. 3. Revenue by entertai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessed to duty on the transaction value/contracted value in terms of the purchase orders. This issue has been the subject matter of various decisions and stands held in favour of the assessee. Reference can be made to the following decisions. * CCE, Daman vs. Sidmak Laboratories (India) Ltd.: 2009 (242) E.L.T. 255 (Tri.-Ahmd.) * Commissioner vs. Sidmak Laboratories (India) Ltd.: 2011 (27 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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