2003 (8) TMI 345

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....the Appellant. Ms. K.A. Mishra, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  This appeal is directed against Order-in-Original No. 23/2001, dated 27-8-2001 passed by the Commissioner of Central Excise, Delhi-III. The order impugned has been passed pursuant to this Tribunal's Final Order No. 799/2000-A, dated 12-9-2000 [2000 (121) E.L.T. 265 (Tribunal)]. That ord....

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....le value of physician's samples. What prevailed with the Commissioner for making such an addition is that "cost of packing for samples would obviously be higher as they have to have special labels such as "Physician's sample not for sale" and other promotional literature". The contention of the learned Counsel for the appellant is that goods, which are not sold, are required to be assessed at the ....

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.....L.T. 212 (Tri. - Mumbai). She has further submitted that it is well settled that all removals of manufactured goods, irrespective of the nature of supply, whether for obligatory warranty services, as compliments, etc., are required to be subjected to central excise duty as duty of excise is on manufacture and not on sale or realisation of price. She has relied on the decision of this Tribunal in ....

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....er [1999 (112) E.L.T. 246]. The decision of the Tribunal in the case of Bharat Heavy Electricals Ltd. remains affirmed by the Apex Court [2003 (154) E.L.T. 10]. Thus, the appellants have no case on this score. However, they are right in their contention that further addition of 10% to the sale price of medicines was not justified. The goods are required to be subjected to duty based on their norma....