https://www.taxtmi.com/caselaws?id=123976 The Tribunal ruled in favor of the pharmaceutical goods manufacturer regarding duty liability on Physician Samples sold to brand owners. It differentiated between providing samples for free and selling them, concluding that the High Court judgment and Board's circular did not directly apply in the latter scenario. The manufacturer was granted relief with a waiver of duty, interest, and penalty, and the Tribunal ordered the suspension of dues recovery pending appeal disposal. en-us Thu, 12 Jun 2008 00:00:00 +0530 Mon, 24 Sep 2012 11:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123976 The Tribunal ruled in favor of the pharmaceutical goods manufacturer regarding duty liability on Physician Samples sold to brand owners. It differentiated between providing samples for free and selling them, concluding that the High Court judgment and Board's circular did not directly apply in the latter scenario. The manufacturer was granted relief with a waiver of duty, interest, and penalty, and the Tribunal ordered the suspension of dues recovery pending appeal disposal. Case-Laws Central Excise Thu, 12 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123976