TaxTMI 
TaxTMI 
2018 (1) TMI 256
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....n both the appeals is common, therefore they are disposed of by a common order. 3. The facts of the case are that the respondents are manufacturer of medicament and manufacturing PP medicament and clearing the same to the brand owner. The physician samples were manufactured by them and these samples have been cleared by them to the brand owner and not to the retail market or free of cost to the retailers for further supply of free of cost to the medical practioners. The respondents valued the physician samples under section 4 of Central Excise Act, 1944. The Revenue is of the view that as PP medicaments are to be valued under section 4A, therefore, the physician samples cleared by them are to be valued under section 4A. In these sets of fa....
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....t in the case of Cadila Pharmaceuticals (supra), the physician samples were cleared by the manufacturer free of cost to the retailers. Admittedly, these physician samples cleared by the respondent to the brand owner/ on some transaction value, in that circumstance, the decision of the larger bench in the case of Cadila Pharmaceuticals (supra) is not applicable to the facts of this case. Further, on the similar facts, this Tribunal has examined the issue and held that the physician samples cannot be valued in the case Themis Laboratories Pvt.Ltd. wherein, this Tribunal has observed as under: "10. On careful examination of the submissions made by both sides, we find that in this case the short issue is to be decided that the physician sampl....
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.... such goods in relation to each such place of removal; (ii) where such goods are sold by the assessee in the course of wholesale trade for delivery at the time and place of removal at a price fixed under any law for the lime being in force or at a price, being the maximum, fixed under any such law, then, notwithstanding anything contained in clause (iii) of this proviso, the price or the maximum price, as the case may be, so fixed, shall, in relation to the goods so sold, be deemed to be the normal price thereof; (iii) where the assessee so arranges that the goods are generally not sold by him in the course of wholesale trade except to or through a related person, the normal price of the goods sold by the assessee to or through such rel....
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....value of the comparable goods as held by the Hon'ble High Court of Bombay in the case of IDMA (supra). We find in the case of IDMA (supra), the facts are somehow different from the facts in hand as in the case of IDMA, the physician samples were cleared by the manufacturers themselves, where there was no transaction value was available at the time of clearance of the physician sample, which is not in the cases here, these physician samples are cleared to the brand owner/buyers on a transaction value, which were further distributed/delivered by the buyer free of cost to the physicians/doctors. 16. As held by this Tribunal, in the case of Mayer Health Care Pvt. Ltd. (supra) that the samples are not distributed by the appellants free but cle....