2018 (9) TMI 558

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d that the duty should have been correctly paid on transaction value in terms of section 4. The original authority rejected the refund by order in original which was set aside by the Commissioner (A) by allowing the appeal of the appellant on the ground that the correct valuation has to be done under section 4 as the physician's samples were sold to the brand owner. The Revenue filed the present appeal. 2. Shri K.J. Kinariwala, Ld. Dy. Commr.(A.R.) appearing on behalf of Revenue reiterates the grounds of the appeal. He submits that the appellant had correctly paid the duty at the time of clearance under section 4 on the value which is proportionate to value arrived at valuation under section 4A. Therefore, there is no question of refund ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ice as required under the said DPCO, 1995, particularly rules 14 & 15 thereof. A perusal of Rule 14 & 15 of the DPCO, 1995, reveals that it is applicable only in respect of those goods which are intended for sale in retail. There is no dispute that, so far as the physician samples are concerned, they are not intended for retail sale and, printing the MRP on the said physician sample packs. 10. It, therefore, emerges that so far as the physician samples are concerned there is no law which requires them to print any MRP on them. Thus, the physician samples are concerned there is no law which requires them to print any MRP on them. Thus, the physician samples go out of the purview of Section 4A of Central Excise Act, 1944. 11. If section....