Physicians' samples exempt from customs duty in recent New Delhi tribunal ruling.

The New Delhi appellate tribunal ruled that the cost of physicians' samples supplied by the manufacturer is not subject to customs duty, based on previous decisions. The duty demand for such samples was deemed invalid, resulting in the dismissal of the appeal.

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The appellate tribunal in New Delhi considered whether the cost of physicians' samples supplied by the manufacturer is subject to customs duty. The tribunal referred to previous decisions and concluded that the duty demand for such samples is not valid. The appeal was dismissed.

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