TMI Blog2017 (12) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... l the three appellants are not supplying physician samples free of cost either in case of job-work basis or in the sale basis, the goods are sold to the principal. In such case, irrespective it is physician samples, the valuation shall be governed by Section 4 of the Central Excise Act - The valuation shall be determined on the basis of cost of raw material + job charges including the profit of the job worker. Appeal allowed - decided in favor of appellant. - E/1460/07 - A/90930/2017 - Dated:- 28-11-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Gajendra Jain, Advocate for Appellant Shri A.B. Kulgod, Asstt. Commr. (A.R) for respondent ORDER Per : Ramesh Nair The issue invol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent case though manufactured physician samples but they are not the owner of the goods, they are not supplying physician samples free of cost in the market. In the case of Okasa Pvt. Ltd., the sale is on principal to principal basis. Therefore, the transaction value is squarely covered under Section 4(1)(a) of the Central Excise Act, 1944, hence the same cannot be disputed. In case of M/s Meditab Specialities Pvt. Ltd. and M/s Medispray Laboratories Pvt. Ltd., the appellants are manufacturing on job-work basis. Even in this case also, there is deemed sale value and duty is paid on such value. In the facts of the present case, the value as contended by the department shall not apply under Rule 4 of the Central Excise Valuation Rules, 2000. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is or on principal to principal basis. Therefore, the issue of valuation as regards the physician samples is not concerned with the present appellants. Rule 4 of Central Excise Valuation Rules, 2000 shall apply only in those cases where the manufacturer manufacturing the physician samples and they themselves supplying free sample in the market. In the present case, all the three appellants are not supplying physician samples free of cost either in case of job-work basis or in the sale basis, the goods are sold to the principal. In such case, irrespective it is physician samples, the valuation shall be governed by Section 4 of the Central Excise Act. In case of job-work, the value should be in terms of principles laid down by the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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