2017 (10) TMI 131

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....n submission dt. 31.8.2017 wherein they submitted 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 ....

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....tances, the only way left is to assess the value based 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 o....

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....s 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 Apex Court in the case of Ujagar Prints to the brand owner on principal-to-principal basis. Therefore, the case laws cited by the learned SDR are not applicable to the facts of this case. The ratio laid down by the Themis Laboratories Pvt. Ltd. (supra) is that if the manufacturer clearing the physician samples to the brand owner on transaction value, the transaction value is the assessable val....