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of <h1>Appellate Tribunal clarifies exemption criteria for clinical samples and classification of medicaments</h1> The Appellate Tribunal allowed the Assessee's appeal on the exemption under Notification No. 48/77 for clinical samples, emphasizing that the phrase ... Medicines - P or P Medicaments - Clinical samples Issues:1. Exemption under Notification No. 48/77 for clinical samples2. Classification of medicaments under sub-heading 3003.20Exemption under Notification No. 48/77 for Clinical Samples:The case involved appeals by both the Revenue and the Assessee regarding the denial of exemption under Notification No. 48/77 for clinical samples of P or P Medicine. The Assistant Commissioner disallowed the exemption due to missing printed words on the packing and incorrect calculation of clearance quantity. On appeal, the Commissioner upheld the denial based on the value calculation but considered the printed words requirement as a minor objection. The Tribunal agreed with the Commissioner that the phrase 'Samples not for sale' sufficed for the condition, rejecting the Revenue's appeal. It also ruled that the value of clearance under another notification had to be considered for calculating the limit of duty-free samples, allowing the Assessee's appeal.Classification of Medicaments under Sub-heading 3003.20:The Revenue challenged the classification of medicaments under sub-heading 3003.20 based on the presence of a symbol on the packets. The Tribunal noted that the symbol indicated a connection to the company, making the medicament proprietary and not falling under the sub-heading for non-patent or proprietary medicaments. As the symbol was present on the packet, the medicament could not be classified under sub-heading 3003.20. Consequently, the Revenue's appeal was allowed regarding the classification of the medicaments.In conclusion, the Appellate Tribunal allowed the appeal filed by the Assessee regarding the exemption under Notification No. 48/77 for clinical samples and partially allowed the Revenue's appeal concerning the classification of medicaments under sub-heading 3003.20. The judgment clarified the conditions for exemption and the significance of markings on the packaging for classification purposes, providing detailed reasoning for each issue addressed in the case.
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