Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2012 (7) TMI 833

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Counsel submits that Physician's samples were cleared in accordance with the terms of the Notification No. 48/77, dated 1-4-1977. Those samples were in a different packing and individual samples were inscribed with "Physicians samples - not to be sold". In such circumstances, both the cumulative requirement of the notification i.e. distinct packing and inscription in the individual container hav....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t different quantities were packed and the contents were marked with "Physician sample - not to be sold". We have examined such a factual finding with notification requirements relied upon by the appellant. The notification is clear about the container containing contents. That does not speak of any design or colour of the container. Notification confines the test to be applied is whether it is di....