9911796707
TMI Blog2018 (3) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... X/MP/36/2008 dated 23rd July 2008 of Commissioner of Customs & Central Excise (Appeals), Goa are identical, we dispose these by a common order. Proceedings were initiated against the appellants, who are manufacturers of patent and proprietary medicines, for clearance of physicians samples by resort to cost construction method prescribed in rule 8 of Central Excise (Determination of Price of Excisable Goods) Rules, 2000 instead of rule 4 of the said rules as mandated in circular no. 813/10-2005-CX dated 25th April 2005 of Central Board of Excise & Customs. Two notices dated 22nd March 2007 and 5th December 2007 covering the period from 25th April 2005 to 31st December 2006 and from 1st January 2007 to 31st March 2007 were issued to M/s Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law. 40. In the result, these petitions are disposed off with following directions: 1. The petitioners challenge to the vires of section 4A of the Act fails. 2. It is clear that to the excise duty on the doctors free samples can be levied only under section 4 of the Act and not under section 4A. Any instructions and directions to the contrary is set aside." 4. We have heard Learned Authorized Representative who urges us to discard the contention of the appellant that the correct method of valuation was that adopted by them in accordance with circular no. 643 dated 1st July 2002 of Central Board of Excise & Customs. 5. As noted above, the appellants manufacture medicines both on their own account as well as on job work for each ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000, with corresponding changes in the valuation rules and in accordance with which rule 8 of Central Excise (Determination of Price of Excisable Goods) Rules, 2000 was made applicable-a position which remains unchanged even after the coverage under MRP-based assessment for commercial goods to samples, the basis of the show cause notice for revising the valuation method will not sustain. 7. Moreover, the Tribunal in re Cosme Remedies has clearly laid down the applicable provision for valuation of physician samples and whether cleared on their own account or on account of the principal manufacturer. Accordingly, the differential duty sought to be collected in the impugned orders also fail to find the sanction of law. The appeals are, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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