https://www.taxtmi.com/caselaws?id=201583 Physician samples of patent and proprietary medicines remain excisable goods even though their sale is prohibited under the drugs law, because excise is levied on manufacture and marketability, not on sale. The sale restriction and overprinting requirement do not alter their character as goods for central excise purposes, so the objection to excisability fails. For valuation, physician samples are to be assessed on a pro-rata basis for the relevant period, and the alternative basis adopted by the lower authorities cannot stand. The connected matters are disposed of on that footing. en-us Fri, 14 Jan 2011 00:00:00 +0530 Mon, 19 Jan 2026 14:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201583 Physician samples of patent and proprietary medicines remain excisable goods even though their sale is prohibited under the drugs law, because excise is levied on manufacture and marketability, not on sale. The sale restriction and overprinting requirement do not alter their character as goods for central excise purposes, so the objection to excisability fails. For valuation, physician samples are to be assessed on a pro-rata basis for the relevant period, and the alternative basis adopted by the lower authorities cannot stand. The connected matters are disposed of on that footing. Case-Laws Central Excise Fri, 14 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201583