2011 (6) TMI 532

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.... Shri Kishori Lal, SDR For Respondent Per  Ashok Jindal     The appellant has filed this appeal against the impugned order confirming the demand on account of physician samples cleared by them are to be valued as per Section 4A of the Central Excise Act, 1944. 2. Brief facts of the case are that the appellant is a job worker and clearing physician samples to the b....

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....cleared to the brand owner/buyers on jobwork basis and clearing the same following the principles laid down by the hon'ble apex court in the Ujagar Prints (supra) i.e. cost of raw materials + conversion charges.  He further submitted that in the case of Themis Laboratories Pvt. Ltd. vide Order No. A/187 to 189/2011/EB/C-II dated 01.02.2011, this Tribunal has held that if the physician samples....

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..... vs. CCE Rajasthan - 2007 (215) ELT 327 (S.C.). 4. Dr. Reddy's Laboratories Ltd. vs. CCE Visakhapatnam - 2009 (235) ELT 865 (Tri. Bang.). 5. Blue Cross Laboratories Ltd. vs. CCE Mumbai - 2006 (202) ELT 182 (Tri. LB) He also submitted parawise comments in his submissions in support of his contentions. 5. Heard and considered. 6. The issue in this matter before us is that whethe....

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....ld as valuation of physician samples is to be on the basis of MRP basis under Section  4A of Act.. 7. In this case, it is clear that the appellant is  not clearing these physician samples to the Physician/Doctor free of cost but the appellant is clearing these physician samples on transaction value arrived at after including cost of raw materials + job charges as held by the hon'ble ....