2017 (12) TMI 156

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7/EB dt. 16.01.2017 which was reported at 2017-TIOL-916-CESTAT-MUM, the same is reproduced below: "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 sold on principal to principal basis under Section 4 of the Central Excise Act on the transaction value. In the case of M/s Meditab Specialities Pvt. Ltd. and M/s Medispray Laboratories Pvt. Ltd., the physician samples were manufactured on job-work basis on behalf of the principal M/s Cipla Ltd. Excise duty was paid on the value i.e. 110% of the manufacturing cost. 2. The Department's contention is th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i-Mum) (d) Sun Pharmaceuticals Inds. Ltd. - 2015 (326) ELT 3 (SC) (e) Cosme Remedies Ltd. - 2016-TIOL-821-CESTAT-MUM (f) ZYG Pharma Pvt. Ltd. - 2016VIL-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 Boards Circular No.813/10/2005-CX dated 25.4.2005, wherein it was clarified that in case of free sample, the value should be determined under Rule 4 of the Central Excise Valuation Rules, 2000. Accordingly, the lower authorities have correctly held the determination of value of physician samples under Rule 4 of Central Excise Valuation Rules, 2000. He placed reliance on the f....