2006 (1) TMI 432

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.... SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The issue in these appeals is valuation of physician samples of medicament cleared by the applicant and assessee under the Central Excise Act, 1944. 2. The demands herein can be described to two distinct periods viz a period prior to 1-7-2000 and period subsequent to 1-7-2000 to October, 2002. The applicants during the sub....

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....lue of catch cover and other packing materials specifically procured on payment of duty and credit of such duty having been obtained and thereafter such packing materials being used for and in the physician samples. The revenue is of the view that the cost of such packing materials specifically procured for the samples has to be added for arriving at the valuation of the samples. On the other hand....