https://www.taxtmi.com/caselaws?id=51475 Excise duty remained chargeable on physician samples removed by the manufacturer even though their cost was included as promotional expense in the assessable value of commercial packs; the added element in the sale price did not prevent duty on the samples themselves under the Central Excise valuation scheme. A further challenge that the samples were not marketable could not be raised in remanded proceedings because the Supreme Court had confined remand to whether their cost had been included in the price of drugs sold. The duty demand and penalty were sustained, and the appeals failed. en-us Mon, 20 May 2002 00:00:00 +0530 Sat, 25 Sep 2010 10:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51475 Excise duty remained chargeable on physician samples removed by the manufacturer even though their cost was included as promotional expense in the assessable value of commercial packs; the added element in the sale price did not prevent duty on the samples themselves under the Central Excise valuation scheme. A further challenge that the samples were not marketable could not be raised in remanded proceedings because the Supreme Court had confined remand to whether their cost had been included in the price of drugs sold. The duty demand and penalty were sustained, and the appeals failed. Case-Laws Central Excise Mon, 20 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51475