Physician's sample exemption allowed where label marking need not be printed and rubber-stamped words satisfy the notification.

Physician's samples of medicines qualified for exemption where the notification required the words "physician's sample, not to be sold" to be clearly and conspicuously marked on the label. The condition was satisfied by a rubber-stamped legend, because the notification did not require the words to be printed or prescribe any particular mode of marking. The objection that the goods had not been shown to be actually delivered as physician's samples was rejected, as the notification imposed no separate end-use requirement. The exemption was therefore available and the duty demand could not stand.

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Issues: Whether physician's samples of medicines were entitled to exemption under Notification No. 48/77 dated 1-4-1977 when the labels carried the words "Physician's sample, not for sale" by rubber stamp instead of printed text.

Analysis: The condition in the notification required the words "physician's sample, not to be sold" to be clearly and conspicuously marked on the label. The notification did not prescribe that the words must be printed, and it did not specify any particular mode of marking. The objection that the goods were not shown to have been actually delivered as physician's samples was also rejected, as no such end-use requirement was part of the notification.

Conclusion: The appellants were entitled to the benefit of the notification, and the demand of duty was unsustainable.

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