https://www.taxtmi.com/caselaws?id=126057 Physician samples remain marketable if they are capable of being bought and sold, even where the Drugs and Cosmetics Rules prohibit their sale and they are distributed free of cost. Marketability depends on the inherent ability of goods to enter trade, not on proof of actual sale. Because the samples were the same medicines as the regular commercial packs and differed only in size and labelling, they were treated as goods with marketable character. On that basis, physician samples were held liable to central excise duty. en-us Fri, 27 Feb 2009 00:00:00 +0530 Thu, 01 Nov 2012 17:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126057 Physician samples remain marketable if they are capable of being bought and sold, even where the Drugs and Cosmetics Rules prohibit their sale and they are distributed free of cost. Marketability depends on the inherent ability of goods to enter trade, not on proof of actual sale. Because the samples were the same medicines as the regular commercial packs and differed only in size and labelling, they were treated as goods with marketable character. On that basis, physician samples were held liable to central excise duty. Case-Laws Central Excise Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126057