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TMI Blog2018 (3) TMI 1535X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department ORDER Per Justice (Dr.) Satish Chandra The present appeals are filed against the impugned Orders-in-Appeal Nos.16-17/Kol.I/2007 dt.09.01.2007 passed by Commr. of Central Excise (Appeals), Kolkata. The period of dispute is November, 2001 to October, 2002. 2. Brief facts of the case are that during the period under consideration, the appellant was engaged in the manufacture of medi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise, Vapi : 2015 (322) ELT 808 (SC), the value will have to be made on the basis of cost of production of manufacture of goods , and certainly not on pro-rata basis. But fact remains that the Hon ble Supreme Court in Para 13, has observed that the question of value in respect of which Excise duty is payable in terms of the impugned judgement, is now limited the period from December, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . By the said Circular, the Board has clarified that the valuation of physicians free samples should be made under Rule 4 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 ( 2000 rules for short) and not under Rule 11 read with Rule 8 of 2000 Rules as stated in its earlier Circular No. 643 dated 1st July, 2002. 33. Assuming that the petitioners are right in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t are captively consumed whereas, goods similar to physicians samples are in fact sold in the open market and in fact physicians samples are not cleared for captive consumption. Hence, the valuation of physicians samples cannot be determined under Rule 11 read with Rule 8 of the 2000 Rules." 6. From the above discussions, it is evident that during the period under consideration, the value will ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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