TaxTMI 
TaxTMI 
2008 (11) TMI 540
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.... Shri Kishori Lal, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - In this appeal filed by the assessee, the short question arising for consideration is whether the demand of differential duty raised on them by the lower authorities in respect of physician's samples of medicaments cleared by them during the period of dispute is sustainable in law. The physician's samples i....
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....ave, on the other hand, claimed support from case law. It is submitted that the price of physician's sample could not exceed what was notified under DPCO and hence it was impermissible to include the cost of catch cover in the assessable value of the physician's sample. As regards case law, it is submitted by the Ld. Counsel that the applicability of Rule 6(b)(i) of the Central Excise Valuation Ru....
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....ntainers, were liable to be valued higher was rejected and it was held that such samples should be valued pro rata vis-a-vis the value of identical goods cleared by way of sale. Ld. SDR submits that the appellants cannot claim any support from DPCO which was applicable only to retail sale of pharmaceutical products. The SDR has also referred to Clause (v) of sub-rule (1) of Rule 57B of the Central....
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....per. In the present case also, the cost of special packing in which the physician's samples are packed gets recovered from the customer in the cost of regular pack which would include all the expenses incurred by the manufacturer for selling the product in the market. Therefore, the cost of packing gets included in the price of physician's sample which is being worked out on pro rata basis on regu....