2018 (3) TMI 251

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....MP/31/2008 dated 21st July 2008 and GOA/CEX/MP/36/2008 dated 23rd July 2008 of Commissioner of Customs & Central Excise (Appeals), Goa are identical, we dispose these by a common order. Proceedings were initiated against the appellants, who are manufacturers of patent and proprietary medicines, for clearance of physicians samples by resort to cost construction method prescribed in rule 8 of Central Excise (Determination of Price of Excisable Goods) Rules, 2000 instead of rule 4 of the said rules as mandated in circular no. 813/10-2005-CX dated 25th April 2005 of Central Board of Excise & Customs. Two notices dated 22nd March 2007 and 5th December 2007 covering the period from 25th April 2005 to 31st December 2006 and from 1st January 2007 t....

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....d 25th April 2005 did not lay down credit position in law. 40. In the result, these petitions are disposed off with following directions: 1. The petitioners challenge to the vires of section 4A of the Act fails. 2. It is clear that to the excise duty on the doctors free samples can be levied only under section 4 of the Act and not under section 4A. Any instructions and directions to the contrary is set aside." 4. We have heard Learned Authorized Representative who urges us to discard the contention of the appellant that the correct method of valuation was that adopted by them in accordance with circular no. 643 dated 1st July 2002 of Central Board of Excise & Customs. 5. As noted above, the appellan....