2001 (12) TMI 716

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.... Appellant. None, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The respondents are engaged in the manufacture of excisable goods falling under CET sub-heading 3003.10 and availing total exemption from payment of duty under Notification 48/77, dated 1-4-1977 in respect of 'Physician Samples' for their loan-licensee M/s. Elder Healthcare Limited. The department ....

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....erences between the 'Physical Samples' and the trade packs namely that : (i)      Box for sample packs does not contain printed MRP while the trade packs contain the same; (ii)     Sample packs were clearly marked in red ink "Physician Samples not to be sold". (iii)    Sample packs were packed in one box and 400 vials each direct....