Physician sample packs qualify for duty exemption where their distinctive packing and markings satisfy the notification conditions.

Physician sample packs were found to be distinctively different from trade packs for purposes of Notification No. 48/77, because they were not printed with MRP, were marked in red ink as "Physician Samples not to be sold," and were packed differently. The Revenue did not effectively rebut the finding of distinctive packing or show what additional differences were required under the notification. The exemption from duty was therefore correctly extended to the assessee.

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Issues: Whether physician sample packs were distinctively different from trade packs so as to satisfy the condition of Notification No. 48/77 dated 01.04.1977 and remain eligible for exemption from duty.

Analysis: The record showed material differences between the physician samples and trade packs. The sample packs did not carry printed MRP, were clearly marked in red ink as "Physician Samples not to be sold", and were packed differently from the trade packs. The appellate authority's finding on distinctive packing was not effectively controverted by the Revenue, which did not establish what further differences were required to satisfy the notification.

Conclusion: The physician sample packs were held to be distinctively different from the trade packs, and the benefit of the notification was rightly extended to the assessee.

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