2017 (2) TMI 309

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....ber (Judicial) And Shri Raju, Member (Technical) Shri Rajesh Ostwal, Advocate for Appellant Shri Sanjay Hasija, Supdt. (AR) for Respondent ORDER Per Ramesh Nair The issue involved in the present appeals is valuation of physician samples manufactured and supplied either on loan license basis or on job-work basis. In the case of Okasa Pvt. Ltd., physician samples were manufactured and....

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.... Shri Rajesh Ostwal, learned Counsel for the appellant submits that the appellant in the present case though manufactured physician samples but they are not the owner of the goods, they are not supplying physician samples free of cost in the market. In the case of Okasa Pvt. Ltd., the sale is on principal to principal basis. Therefore, the transaction value is squarely covered under Section 4(1)(a....

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....edies Ltd. 2016-TIOL-821-CESTAT-MUM (f) ZYG Pharma Pvt. Ltd. 2016-VIL-734-CESTAT-DEL-CE 4. On the other hand, Shri Sanjay Hasija, learned Supdt. (AR) appearing on behalf of the Revenue, reiterates the findings of the impugned order. He emphasized on the Board s Circular No. 813/10/2005-CX dated 25.4.2005, wherein it was clarified that in case of free sample, the value should be determi....

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....ssue of valuation as regards the physician samples is not concerned with the present appellants. Rule 4 of Central Excise Valuation Rules, 2000 shall apply only in those cases where the manufacturer manufacturing the physician samples and they themselves supplying free sample in the market. In the present case, all the three appellants are not supplying physician samples free of cost either in cas....