2018 (6) TMI 985

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....to others who may be distributing the same free of cost. They are also manufacturing physician sample on the job work basis for others who may be distributing free of cost. He pointed out in this regard law has been settled by the Hon'ble Apex Court in the case of Commissioner of Central Excise & Customs, Surat Vs. Sun Pharmaceuticals Industries Ltd. - 2015 (326) ELT 3 (SC) held that the physician samples are sold by the manufacturer, assessment has been done under Section 4(1)(a) of the Central Excise Act. Similarly the physician samples are manufacture on job work basis and not distributed in free of cost, the same need to be assessed on the value arrived in terms the decision of Hon'ble Apex Court in the case of Ujagar Prints Vs. Union o....

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.... the assessee from the distributors, the show cause notice is clearly founded on a wrong reason. The case would squarely be covered under the provisions of Section 4(1)(a) of the Act. In view thereof, the Central Excise Rules would not apply in the instant case. 11. As a result, we are of the opinion that the decision dated 10-11-2006 rendered by the CESTAT depicts the correct position of law and rightly holds that the case would be covered by the provisions of Section 4(1)(a) of the Act and in view thereof Rule 6(b)(ii) of the Rules would not apply. Resultantly, Civil Appeal Nos. 3742-3744 of 2007 of the Revenue fail and are hereby dismissed. In view of the aforesaid decision of Hon'ble Apex Court, the assessment of physician sampl....