TMI Blog2018 (6) TMI 1579X X X X Extracts X X X X X X X X Extracts X X X X ..... arely covered by the decision of the Tribunal in the case of Sun Pharmaceuticals [2015 (12) TMI 670 - SUPREME COURT], where it was held that In so far as clearances of Physician samples on sale are concerned, the assessment is to be done under Section 4(1)(a). In so far as manufacture is done on job work basis the assessment is to be done. The demand on the basis of MRP cannot, therefore, be su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was disputable issue of entire industry and even CBE C had clarified vide Circular dated 1.7.2002 that the assessable value is to be arrived at on the basis of cost construction method. The CBE C Circular dated 25.4.2004 changed its own stand and clarified that the duty is computable on MRP. It was also argued that at the material time there was decision of Tribunal upholding both the views. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value will not apply to such clearances: - (a) Medispray Laboratories - 2017 (5) GSTL 300 (Tri-Mum) (b) Kare Labs - 2018-TIOL-191-CESTAT-MUM (c) Savera Pharmaceuticals - 2018-TIOL-16-CESTAT-MUM (d) E G Pharma - 2012-TIOL-730-CESTAT-CHD (e) Themis Laboratories - 2012 (286) ELT 244 (Tri-Mum) (f) Softsule Pvt. Ltd. - 2011-TIOL-1439-CESTAT-MUM (g) Sun Pharmaceut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 4(1)(a) of the Act. This is clearly fallacious and wrong reason. The transaction in question was between the assessee and the distributors. Between them, admittedly, price was charged by the assessee from the distributors. What ultimately distributors did with these goods is extraneous and could not be the relevant consideration to determine the valuation of excisable goods. When we find that p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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