2018 (1) TMI 1255

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....e appellant Shri. R. Subramaniyam, AC (AR), for the Respondents ORDER Per: Archana Wadhwa, The appellant is engaged in the manufacture of pharmaceutical products along with the physician samples. As per facts on record, the appellant is a manufacturer of P or P medicaments and during the relevant period they were availing the benefit of SSI exemption in terms of Notification No.8/2003-....

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....Tri.-LB), holding that all physician samples meant for free distribution are required to be assessed to duty on the assessable value arrived on pro-rata basis, raised the demands in respect of the said physician samples cleared under the brand name of others. 3. Apart from the above, the appellants in some financial years exceeded the SSI exemption limit available to them under the SSI Notifica....

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....the Revenue's insistence on payment of duty on pre-rata basis in respect of the sold goods cannot be appreciated. 5. In respect of the physician samples cleared without payment of duty for free distribution, the appellant's contention is that the duty stands raised on all the physician samples cleared during the exemption limit period as also thereafter. This approach of the Revenue cannot be a....