Valuation of identical excisable goods cannot differ only because some clearances were physician's samples and others market sales.

Valuation under the Central Excise Act, 1944 could not be split merely because the same medicines were cleared partly as physician's samples and partly for open market sale. The Court accepted the Tribunal's view that identical products could not be subjected to two different valuations on that basis, and found no illegality or jurisdictional error in the impugned order. The challenge to the valuation method therefore failed and the appeal was dismissed.

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Issues: Whether physician's samples and medicines cleared for open market sale could be subjected to two different valuations.

Analysis: The appeal concerned valuation under the Central Excise Act, 1944. The Court accepted the Tribunal's view that the same product could not be valued differently merely because some clearances were made as physician's samples and others for market sale. It found no illegality or jurisdictional error in the impugned order.

Conclusion: The challenge to the valuation method failed and the appeal was dismissed.

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