2017 (11) TMI 1509

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..... Nair, AC (AR) for the respondent ORDER Per: Raju This appeal has been filed by Bora Pharma Pvt. Ltd. against confirmation of demand and imposition of penalty. 2. Ld. Counsel for the appellants argued that they are manufacturing medicaments and were clearing physician's samples free of cost for distribution among Doctors. The appellants were assessing the goods under Rule 8 of the Cen....

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....08 (231) ELT 636 and Twenty First Century Pharmaceuticals Pvt. Ltd. - 2017 (349) ELT 492. On the issue of limitation, ld. Counsel relied on the decision of Alicon Pharma P. Ltd. - 2015 (322) ELT 47. He also relied on the decision of Zyg Pharma Pvt. Ltd. - 2017 (348) ELT 389. 3. Ld. AR relied on the impugned order. 4. We have gone through rival submissions. We find that the appellants were as....

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....d decision has been passed without benefit of the decision of the Hon'ble High Court in Indian Drug Manufacturers Association - 2008 (222) ELT 22. In view of above, it is apparent that Rule 8 of the Central Excise Valuation Rules cannot be used for valuation of the physician's samples cleared by the appellants free of cost, and in such circumstances Rule 4 of the Valuation Rules would be appli....