TMI Blog2019 (11) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... job charges including the profit of the job worker. Appeal allowed - decided in favor of appellant. - EXCISE APPEAL NO: 1722 of 2010 - A/86863/2019 - Dated:- 18-10-2019 - HON BLE MR C J MATHEW, MEMBER (TECHNICAL) AND HON BLE DR SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Ms Lalita Phadke, Advocate for the appellant Shri NN Prabhudesai, Superintendent (AR) for the respondent ORDER PER: C J MATHEW The dispute in this appeal of M/s Kilitch Drugs (I) Ltd against order-in-appeal no. PKS/160/BEL/2010 dated 2nd July 2010 of Commissioner of Central Excise (Appeals), Mumbai III pertains to the clearance of physician s samples between January ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd [2015 (318) ELT 545 (SC)] and in Commissioner of Central Excise Customs, Hyderabad III v. Biotech Medicals Pvt Ltd [2018 (362) ELT 721 (Tri.-Hyd.)] which was approved by the Hon ble Supreme Court and on Medispray Laboratories Pvt Ltd v. Commissioner of Central Excise, Goa [2017 (5) GSTL 300 (Tri. Mumbai)]. Likewise, the decision in Zyg Pharma Pvt Ltd v. Commissioner of Central Excise, Indore [2017 (348) ELT 389 (Tri.-Del.)] was also relied upon. 3. According to Learned Authorised Representative, the decision cited by Learned Counsel would not sustain in the face of Hyva (India) Pvt Ltd v. Union of India [2015 (327) ELT 41 (Bom.)], of Indian Drugs Manufacturer s Association v. Union of India [2008 (222) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 [of the fact that] 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 Supreme Court in the case of Ujagar Prints - 1989 (39) ELT 493 (S.C.). Accordingly, the valuation shall be determined on the basis of cost of raw material + job charges including the profit of the job worker. It is not the case of the Revenue that the value determined by the appellant is less than the value to be arrived at on the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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