2015 (7) TMI 1243

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....7-2015<br>E/2254/2010-DB, E/2022/2011-DB; E/26492/2013-DB - Final Order No. 21695-21697 / 2015<br>Central Excise<br>HON&#39;BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER AND HON&#39;BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER Mr. Y. SREENIVASA REDDY, Advocate For the Appellant Mr. N.Jagadish, Superintendent (AR) For the Respondent JUDGEMENT Per : ARCHANA WADHWA The dispute in all the thr....

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....s Ltd. reported as 2008 (232) E.L.T. 245 (Tri.-LB), the physician samples manufactured by a medicament manufacturing unit, which are meant for free distribution to the doctors, etc., are required to be assessed to duty on the assessable value arrived at on the basis of pro-rata basis of the value of the regular packs. However, where such physician samples are not being manufactured by the regular ....