2017 (10) TMI 131

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....tted a judgment in the case of Commissioner of Central Excise, Goa Vs. Cosme Remedies Ltd. - 2016 (344) ELT 379 (Tri. Mum.). 3. Shri A.B. Kulgod, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides. We find that the fact in the case is that the appellant is engaged in the manufacture of physician sample and supplied to their principal on job work basis by charging the job charges. In this fact the transaction of goods between the manufacturer and the principal is of deemed sale and since there is no actual sale involved the valuations will be governed by Rule 8 of Central Excise Valuation Rules, 2000. On the....

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....d upon M.R.P. of similar goods after giving abatement as prescribed and on proportionate basis. This is what has been ordered by Commissioner (Appeals). The said decision also Tribunal observes that in respect of physician's sample being manufactured by job worker and sold to the principal manufacturer, valuation is to be done as per 'Ujagar Print's judgment of Apex Court'. It is only due to peculiar circumstances of this case that a different view has been taken. 6.6[ The impugned order confirmed the demand on the category (a) listed in Para 6.1 above. CRL has filed appeal against the same]. It may be noted that the physician samples are not being distributed free of cost by CRL. They are being manufactured on the Job wor....